









» 
































♦ 










A REPORT 


ON 

ACCOUNTING ADMINISTRATION 

FOR 

CORRECTIONAL INSTITUTIONS 

BY 

SPURGEON BELL 

PREPARED FOR THE 

EFFICIENCY AND ECONOMY COMMITTEE 

CREATED UNDER THE AUTHORITY OF THE 
FORTY-EIGHTH GENERAL ASSEMBLY 

STATE OF ILLINOIS 


1914 


—— 













A REPORT 


ON 

ACCOUNTING ADMINISTRATION 

FOR 

CORRECTIONAL INSTITUTIONS 

BY 

SPURGEON BELL 

PREPARED FOR THE 

EFFICIENCY AND ECONOMY COMMITTEE 

CREATED UNDER THE AUTHORITY OF THE 
FORTY-EIGHTH GENERAL ASSEMBLY 

STATE OF ILLINOIS 


SENATORS 


WALTER I. MANNY, Chairman - Mt. Sterling 
W. DUFF PIERCY .... Mount Vernon 

LOGAN HAY. Springfield 

CHARLES F. HURBURGH - - - Galesburg 

REPRESENTATIVES 

CHARLES F. CLYNE, Secretary - - Aurora 

SPEAKER WILLIAM McKINLEY - - Chicago 

JOHN M. RAPP. Fairfield 

EDWARD J. SMEJKAL - Chicago 


JOHN A. FAIRLIE, Director - - - Urbana 







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THE WINDERMERE PRESS, CHICAGO 



D. of Bj 
HAY 15 I9>5 




CONTENTS 




PART I. 


Financial Information Required in the Administration of the Correc¬ 


tional Institutions .7-46 

Purposes of a Departmental Classification of Accounts. 7 

Schedule 1. Department of Illinois Correctional Institutions.9 

Appropriation and Allotments.10 

Control of Appropriations and Allotments.11 

Schedule 2. Appropriation Estimates .12 

Schedule 3. Outstanding Liabilities and Available Balances.14 

Operation and Maintenance.15 

Maintenance and Operation.17 

Property Accounts and Inventory Control.21 

Schedule 5. Property—Inventory Control .22 

Schedule 6. Inventory Control over Store Accounts.23 

Schedule 7. Property Schedule for Separate Institutions.23 

Incomes and Disbursements of the Prison Proper.24 

Schedule 8. Cash Receipts and Disbursements of the Prison Proper...25 

Financial Reports of the Prison Proper.26 

Summary of Accounting Requirements of the Bill and General Statutes. .48 
Schedule 9. Trial alance, Income Account and Balance Sheet of the 

Prison Proper .26 

Schedule 10. Clothing Room—Clearing Account.30 

Reports of Manufacturing Industries.31 

Schedule 11. Furniture Industry, Monthly Summary.32 

Schedule 12. Manufacturing Industries, Consolidated Annual Report..34 

Reports of the Farm and Garden.35 

Schedule 13. Operation and Maintenance Expense for Farm and Garden.37 
Schedule 14. Comparative Annual Report of the Farm and Garden....37 


Prisoner’s Deposits ...38 

Financial Reporting and Control in the Correctional Institutions Com¬ 
pared with that secured under the Proposed Outline.40 

Schedule 15. Comparative Appropriations of the Correctional Institu¬ 
tions of Illinois.40 

Schedule 16. Comparative Expense Statement of the Correctional In¬ 


stitutions . 

Schedule 17. Accounts for Industries 
Summary . 


41 

43 

44 


PART IT. 

Statutory and Proposed Accounting Requirements of the Correctional 

Institutions .46-50 

Summary of Accounting Requirements of the Bill and General Statutes. .48 





























PART TII. 

Schedule of Defined Accounts for the Departments and‘Industries of 

the Correctional Institutions. 50-77 

Schedules of Operation and Maintenance Accounts by Departments.50 

Departments Supported Mainly by General Revenues.55 

Departments Supported Mainly by Earnings.....63 

Clearing Departments .72 

Schedule of Property Accounts by Departments.77 

Departments Supported Mainly by General Revenues.80 

Departments Supported Mainly by Earnings.83 

Clearing Departments .86 

PART IV. 

Exhibits .89-91 

Exhibit 1. Form of Exhibits for Food Served in all Kitchens and Dining 

Rooms .89 

Exhibit 2. Extraordinary Repairs and Property Additions—Confinements and 

Discipline of Male Prisoners.90 

Exhibit 3. A Suggested Form of Memorandum Ledger for Outstanding Or¬ 
ders, and Available Balances.91 















Chicago, ill., October 1, 1914. 


Dr. John A. Fairlie, Director of the Efficiency and Economy Com¬ 
mittee, Urbana, III. 

sir: I have the honor to present herewith a report setting forth 
an Outline of Accounting and Financial Administration for the Cor¬ 
rectional Institutions of the State of Illinois. This report consists of 
four parts as follows: Part I, Financial Information Required in tlie 
Administration of the Penal Institutions; Part II, Statutory and Pro¬ 
posed Statutory Accounting Requirements of the Penal Institutions; 
Part III, Schedule of Defined Accounts for the Departments and 
Industries of the Penal Institutions; Part IV, Exhibits. 

I am indebted to Professor George E. Frazer, C. P. A., Comp¬ 
troller of the University of Illinois, for valuable suggestions in regard 
to the content of the report. Mr. T. P. Waters rendered valuable 
assistance in the collection of information in regard to the present 
plan of accounts in the penal institutions. I am also under obligations 
to the wardens of the two penitentiaries, the superintendent of the 
Reformatory and their chief clerks for their cooperation in furnishing 
all needed information in connection with the preparation of this 
report. 

Respectfully submitted, 

Spurgeon Bell. 



A REPORT ON 

ACCOUNTING AND FINANCIAL ADMINISTRATION 
FOR CORRECTIONAL INSTITUTIONS 

by Spurgeon Bell. 

PART I. 


FINANCIAL INFORMATION REQUIRED IN THE 
ADMINISTRATION OF THE CORRECTIONAL 
INSTITUTIONS. 

PURPOSES OF A DEPARTMENTAL CLASSIFICATION OF ACCOUNTS. 

The authorities who need financial information about the correc¬ 
tional institutions are; (1) the superintendents and officers in 
immediate charge of operations; (2) the managing officers who are 
charged with the immediate responsibility for all operations in the 
respective institutions; (3) the managing board charged with the 
responsibility for the supervision of the work of the various insti¬ 
tutions ; (4) the General Assembly, which appropriates money for 
their support and makes laws and regulations to be carried out by the 
executives; (5) the Governor, who has both legislative and executive 
responsibilities in connection with their administration; and (6) the 
people of the State who hold the Governor and the General Assembly 
responsible for their stewardship. It is the function of a set of 
accounts to furnish information and data, which will supply the needs 
of these various officers and authorities charged with responsibility. 

The superintendents or officers in charge desire to know each 
month the results of operations in their departments. If the depart¬ 
ment has expenses and no income the departmental officer in charge 
should have a classified statement of its expenses placed before him 
from time to time. If the department has an income the officer in 
charge should have a statement of the income and expenses of his 
department at frequent intervals in order that he may check unneces¬ 
sary expenses and enhance the income or service of his department. 
It would not be sufficient for him to know that the institution as a 
whole had shown an increase in expense without adequate improve¬ 
ment in the income and service unless he also had data about his own 
department that would indicate his own responsibility for the showing 
made. For departmental officers, information must be classified under 
departmental captions and furnished to the officers in charge. 



8 EFFICIENCY AND ECONOMY COMMITTEE. 

The warden or superintendent must have financial information 
classified by departments because he could take no action in the im¬ 
provement of the service or reduction of the expense without knowing 
first what departmental officer was responsible for waste, inefficiency, 
or overdraft of the funds allowed for disbursement. 

A managing board, which asks the General Assembly for f^nds 
to support the penal institutions, and holds the warden or superin¬ 
tendent responsible for the results obtained must make its estimates 
for each institution on the basis of the requirements of the separate 
departments and must judge of the efficiency of the managing officer 
by the results secured in the separate departments. 

The General Assembly must have the costs of operation and main¬ 
tenance of the separate departments in order to judge whether the 
estimated requirements for support are reasonable or excessive. 

The Governor must also judge of the efficiency of the supervising 
board by the results shown in the operations of the separate depart¬ 
ments. He requires also the same information, which the General 
Assembly needs, for the consideration of appropriations. 

The people of the State judge of the efficiency of an institution 
by the work of the warden or superintendent through the separate 
departments. Costs of goods or services furnished by the separate 
departments must be reduced to a per capita basis and compared with 
similar costs for other institutions before the average citizen can reach 
a conclusion in regard to the services of the institutions in comparison 
with operation and maintenance costs. 

A comparison of the costs of a given department in two institu¬ 
tions involves a uniform classification of departments for both. If 
one institution reports the cost of food purchased for the whole insti¬ 
tution under an account while another reports the cost of food for the 
convict kitchen as a separate total, the data furnished, even if reduced 
to a per capita basis, cannot be compared advantageously. If one insti¬ 
tution reports the cost of food for convicts and the expense of the 
convict kitchen as an undivided sum while another reports the cost 
of food as a distinct item but does not give the other operation costs 
of the convict kitchen except as combined with sundry outlays, it is 
impossible to compare the costs of food per capita furnished for 
prisoners. But if both institutions report the cost of food served for 
so many meals and report as a separate total the operation and main¬ 
tenance costs of the convict kitchen and dining room the average 
citizen has a basis of comparing the costs. For comparative purposes 
there must be a uniform classification of departments and also a uni¬ 
form classification and definition of the accounts employed in the 
departments for which comparative data are desired. 

The word department, as used above, refers to a distinct operating 
unit furnishing a commodity or service to the officers or inmates of the 
institution. If the department concerned furnishes the commodity or 
service to other departments and only indirectly to inmates and officers 
it is called a clearing department. There may be a number of depart¬ 
ments under one officer. The production of a distinct commodity, 
service or class of commodities is taken as the unit of operation. The 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


9 


boiler room is a department because it produces steam. The engine 
room is a department because it converts the steam into motive power, 
which is again a service to be sold to departments. 

Both boiler room and engine room are clearing departments. 

The classification of departments for the correctional institutions 
of Illinois is found in Schedule 1 below. 

Schedule 1. 

DEPARTMENTS OF ILLINOIS CORRECTIONAL INSTITUTIONS 

DEPARTMENTS SUPPORTED MAINLY BY GENERAL REVENUES. 

I. General Administration. 

1. Board of Prison Administration. 

II. Prison Administration. 

2. Warden or Superintendent’s Office. 

3. Warden House Building. 

4. Institution Grounds. 

5. Warden or Superintendent’s Suite. 

5.1. General Accounting Office. 

6 . Officers’ Subsistence. 

7 . Women’s Prison—Officers’ Building. 

8 . Women’s Prison—Officers’ Kitchen and Dining Room. 

9. Women's Prison—Confinement and Discipline of Prisoners. 

11. Confinement and Discipline of Male Prisoners. 

12. Parole of Prisoners. 

13. Receiving and Discharging Prisoners. 

14. Institution Teams and Vehicles. 

15. Institution Automobiles. 

III. Maintenance of Male Prisoners. 

16. Subsistence. 

17. Sanitation. 

18. Laundry. 

19. Barber Work. 

20. Miscellaneous Furnishings. 

20.1. Farm and Garden—Prisoners’ House. 

20.2. Farm and Garden—Prisoners’ Subsistence. 

IV. Maintenance of Female Prisoners. 

21. Subsistence. 

22. Sanitation. 

23. Laundry. 

24. Miscellaneous Furnishings. 

V. Religious and Educational. • 

25. Religious Instruction. 

26. General Education. 

27. Trade Schools. 

VI. Outside State Services. 

28. Camps—Camp Dunne. 

29. Stone Department. 

DEPARTMENTS SUPPORTED MAINLY BY EARNINGS. 

VII. Farm and Garden — Industry. 

30. Administration. 

31. Officers’ Subsistance. 

32. Automobiles. 

33. Machinery, Implements, Vehicles and Harness. 

33.1. Power Machinery. 

34. Farm Teams. 


EFFICIENCY AND ECONOMY COMMITTEE. 


10 

35. Land and Improvements. 

36. Com Crop. 

37. Hogs. 

VIII. Manufacturing Industries. 

30. Furniture. 

41. Rattan or Reed. 

42. Printing. 

43. Clothing. 

CLEARING DEPARTMENTS. 

IX. Power Plant and Repair. 

44. General Administration. 

45. Boiler Room. 

46. Electric Generation Plant. 

47. Steam Air Compresser. 

48. Engine Room. 

49. Electric Air Compresser. 

50. Heating Mains. 

51. General Repairs. 

52. Store. 

X. Other Store Rooms. 

53. Subsistence Store Room. 

53.1. Feed Barn. 

54. Fuel Store. 

XI. Miscellaneous Products and Services. 

55. Ice Plant. 

56. Laundry. 

57. Clothing Room. 

58. Convict Kitchen and Dining Room. 

59. Blacksmith Shop. 

60. Foundry. 

61. Barber Shop. 

62. Hospital. 

63. Officers’ Kitchen and Dining Room. 

The numbers given the departments are the same as the numbers given 
them in Part III so that the schedule for any department can be referred to by 
the use of the departmental numbers above. For the property accounts the last 
two figures of the department number are the same as the two figures for the 
department in operation and maintenance, but the figure 1 is prefixed so as to 
be able.to distinguish the name of the property account from that of operation 
and maintenance for the same department. 

APPROPRIATIONS AND ALLOTMENTS. 

Legislative appropriations should have as their basis two main sets 
of data: (1) the estimates of the requirements of the separate insti¬ 
tutions for the two years to be covered by the appropriation called for; 
and (2) the actual* expenditures during the preceding two years 
arranged under the same captions as the estimates. Parallel columns 
showing this information would form a basis for a discussion of the 
reasonableness of the estimates made. These estimates should be made 
by departments or operating units. If a warden or superintendent asks 
for $250,000 or more a finance committee of the General Assembly 
should not be satisfied with knowing that this is an increase of so much 
over the appropriations of the preceding biennium. It should ask for a 
statement of the expenditures by departments, comparisons with expen¬ 
ditures in other years, and an explanation of why the excess is 
required. In this connection it would also be interesting to set up a 
comparison between preceding estimates and actual expenditures from 
appropriations based thereon. The schedule below cam be readily 
modified to furnish the additional information if it is desired. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


11 


The clearing departments included in the miscellaneous group of 
departments used in Schedule 2 would require an allotment for inven¬ 
tory and outlay for the month. They would not require more than 
this working capital because their funds are renewed from month to 
month by charges for goods and services to other departments. For 
example, the subsistence store charges to the allotment account of 
convict subsistence the cost of all supplies furnished to the convict 
kitchen and dining room during the month plus its due portion of the 
other operating costs, which are prorated on the basis of the costs of 
materials and supplies furnished. It could prorate the cost of the 
inventory on the same basis, but the allowance for an inventory or 
working capital is, perhaps, more satisfactory since it gives to the 
departments a check on the charges made against their respective allot¬ 
ments. 

After the General Assembly has made appropriations for the penal 
institutions on the basis of the estimated requirements, the Board of 
Prison Administration will make its monthly allotments to the respec¬ 
tive departments on the basis of monthly estimates in the same form 
as that of Schedule 2. These monthly estimates should have exhibits 
attached showing the amounts and qualities of each class of goods and 
supplies desired. 

It will not be necessary for the Board of Prison Administration 
to keep allotment accounts in the same detail in which they are kept 
in the various institutions. It can merely credit the total of the 
departmental lists of vouchers which come from the institutions from 
time to time to the appropriate allotment accounts, maintaining a con¬ 
trolling account in this way over each allotment. 

CONTROL OF APPROPRIATIONS AND ALLOTMENTS. 

In the operation of. State institutions appropriations and allotments 
do not necessarily serve to restrict expenditures within the allowed 
amount. The State officer authorized to purchase supplies . for 
an institution or department fncurs a liability when he makes a sup¬ 
ply order. The State auditor can prevent the payment of these bills 
when purchases so made exceed the appropriations, but the bills may 
be accumulated in large amounts. For example, outstanding bills of 
over $50,000 have been carried over by institutions with a total appro¬ 
priation of $250,000 to $300,000. When there is no more definite 
control of appropriations than that secured by the auditor's check on 
vouchers presented, the Legislature’s appropriation may, in effect, be 
exceeded by 20 per cent or more. These excess purchases may be made 
without the knowledge that they do exceed the allowed amount unless 
the warden or superintendent, the purchasing agent, and the supervis¬ 
ing board have regular information available in regard to outstanding 
orders and outstanding bills. 

A statement showing outstanding bills, outstanding orders, and 
available balances like that shown in Schedule 3 below should be 
placed before the warden or superintendent and the supervising board 
at the beginning of each month. The warden or superintendent should 
also have this balance available at all times in connection with approv¬ 
ing orders for supplies. 


Schedule 2. appropriation estimate. 


12 


EFFICIENCY AND ECONOMY COMMITTEE. 


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Est. for Estimated. 







































































































































































Prison Administration, Confinement and 
Discipline of Male Prisoners. Spec¬ 
ial Appropriations. Property Ad¬ 
ditions, Extra-Ordinary Operation 
and. Maintenance: 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


13 


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3.3 ^ ctf 3 

o 3 cl, a o 

to C3 o P 
3 r -- U 

^Sg^E' 

<u 2 ”3 2 o 

^3 CJ 
f~* erS O 

.2 >> >, 2 o, g 

Ci u 3 
3 -O *3 
.3 3 3 

3 3 3 3 
3 3 3 3 
CO _] _1 2 P-t CO 



a. The schedule includes the main department of the prison proper. Similar schedule should be kept for the main industries and 
the farm and garden. The same character of schedule should be presented covering allotments under special appropriations. See also 
Exhibit 3, Part IV. 






















































































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


15 


The estimate of requirements for the succeeding month, which is 
required to be made at the middle of each month, should show the 
allotments for the month then current and the incumbrances against 
each account. In like manner the monthly report of expenditures by 
each institution should show the allotments made for the month cov¬ 
ered by the report and the encumbrances then outstanding against each 
allotment. This expenditure report should be made and be in the hands 
of the Fiscal Supervisor of the Board of Prison Administration not 
later than the tenth of each month succeeding the month for which 
such report is made. 

The control of appropriations and allotments also requires a sys¬ 
tem of institution transfers which is now lacking at the institutions. 
The various clearing departments must be able to charge the cost of 
supplies and services against the allotments of the departments to 
which they are furnished. This plan of financial administration pro¬ 
motes economy in the departments, which are restrained from excessive 
purchases by the existence of an appropriation and allotment control 
and a charge against their allotments of the cost of all goods and serv¬ 
ices purchased. They are made fully accountable for every expense 
which their departments incur. 

In the case of all clearing departments the charge for goods and 
services furnished to other departments should be based on their cost 
to the clearing department. In the case of departments or industries 
supported mainly by earnings a charge by the department equal to 
current prices for similar goods on the open market has distinct advan¬ 
tages in affording a test of the effectiveness of the productive activity 
of the prisoners and of the managerial capacity of the superintendent 
or officer in charge of the industry in question. The cost of producing 
certain commodities and services may not be commonly known but 
when an industry is allowed credit for the earnings made on the basis 
of a charge equal to current market prices, the industry justifies or 
condemns itself financially by the showing of earnings w 1 ich it makes. 
In a reformatory an industry operated at a loss may be still justified 
by its educational value, but the financial outcome is always an impor¬ 
tant consideration. If the educational value of two industries is 
approximately equal the one producing larger earnings is the more 
advantageous. 

For the most part the clearing departments are common to the 
various penal institutions. The efficiency of these departments is there¬ 
fore best tested by a uniform system of accounts which will show com¬ 
parative costs for the various institutions. It is not advantageous to 
transfer these comomdities at any other price than their cost to the 
clearing department because they are not commonly sold on the open 
market. Comparative results and official accountability are best 
secured by the comparative unit costs Shown by the reports of the 
various penal institutions. 


16 


EFFICIENCY AND ECONOMY COMMITTEE. 


OPERATION AND MAINTENANCE. 

The operation and maintenance accounts serve the purpose (1) of 
presenting to the departmental officers a classified statement of the 
costs of operation and maintenance in their departments, so that they 
will be able to hold their subordinates and the prisoners responsible 
for a reasonable performance; (2) of furnishing data to the warden 
or superintendent so that he will be in a position to require his sub¬ 
ordinate officers to show reasonable administrative results; (3) of 
furnishing information to the Board of Prison Administration or 
supervising body to serve both as a check on administrative costs and 
as an indication of the requirements for the future; (4) of furnishing 
data to the General Assembly so that it may be informed of the reason¬ 
able financial requirements of the penal institutions; (5) of furnishing 
to the Governor information upon which he may act in preventing 
wasteful management on the part of those having a more immediate 
supervision and, through the cooperation of the General Assembly, 
make reasonable provisions for an appropriate development of the 
departmental activities of the respective institutions; and (6) of 
furnishing to the citizens of the State a basis for holding the Governor 
and the General Assembly responsible for preventing waste and pro¬ 
viding for the appropriate development of institutional activities. 

The officers in immediate charge, the warden or superintendent, 
and the supervising board, should receive reports of operation and 
maintenance costs in the form set forth in the Operation and Main¬ 
tenance Schedules of Part III. These administrative officers should 
also require special exhibits showing more detailed costs in connection 
with any of the departmental accounts where further inquiry seems 
to be required. The character of these additional exhibits may be 
judged by reference to Exhibit 1 Part IV, and Schedule 10 of Part 
I. The character of operation and maintenance data required by 
the General Assembly and the Governor has already been set forth in 
Schedule 2 of Part 1. Schedule 4 below will serve as a comparative 
summary of information useful to the General Assembly and all admin¬ 
istrative officers and particularly useful to the citizen who wishes to 
see in comparative form the comparative operating costs of the penal 
institutions. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


17 


SCHEDULE 4. MAINTENANCE AND OPERATION. 


Ill. Per So. 

St. Pen. Inmate 111. 
Board of Prison Administra- Cap. Pen. 

tration. 

Salary and wages of board a . 

Other salary and wages a . 

Average number of pris¬ 
oners employed 11 . 

Other operaton and main¬ 
tenance 51 . 

Prison Administration. War¬ 
den’s or Supterintendent’s 
Office. 

Salary of warden or supt. 

Other salary and wages. 

Average number of prisoners 

employed . 

Otjier operation and main¬ 
tenance . 

Institution Grounds. 

Salary and wages. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Prison Administration. War¬ 
den’s or Supterintendent’s 
Suite. 

Salary and wages., 

Average number of prisoners 

employed . 

Food . 

Other operation and main¬ 
tenance .... . 

Prison Administration. Offi¬ 
cers’ Kitchen and Dining 
Room. 

Salary and wages.. 

Average number of prisoners 

employed . 

Food c .. 

Other operation and main¬ 
tenance .. . 

Prison Administration. War¬ 
den’s House Building. 

Average number of prisoners 

employed .*. 

Other operation and main¬ 
tenance . 

Prison Administration. Wom¬ 
en’s Prison. Officers’ 

Building. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 


Per Ill. Per 
Inmate St. Ref. Inmate 
Cap. Cap. 


a. This cost should he distributed on the basis of the total operating and main¬ 
tenance expenditures of the respective institution. 

b. This average is obtained by dividing the number of hours employed by the 
number of working hours in the day. 

c. Per capita of officers instead of inmates. 






















18 


EFFICIENCY AND ECONOMY COMMITTEE. 


SCHEDULE 4. MAINTENANCE AND OPERATION. 

Ill. Per So. Per Ill. Per 
St. Pen. Inmate Ill. Inmate St. Ref. Inmate 

Prison Administration. Worn- Cap. Pen. Cap Cap. 

en’s Prison. Officers’ 

Kitchen and Dining Room. 

Average number of prisoners 

employed . 

Food c . 

Other operation and main¬ 
tenance . 

Prison Administration. Wom¬ 
en’s Prison. Confinement 
and Discipline. Female 

Prisoners. 

Salary and wages. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Prison Administration. Gen¬ 
eral Accounting Office. 

Salary and wages. ; . 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Prison Administration. Con¬ 
finement and Discipline of 
Male Prisoners. 

Salary and wages. . 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Prison Administration. Parole 
of Prisoners. 

Salary and wages. . 

Average number of prisoners 

employed . 

Operation and maintenance. 

Prison Administration. Re¬ 
ceiving and Discharging 
Prisoners. 

Salary and wages. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance .. 

Prison Administration. Insti¬ 
tution Teams and Vehicles. 

Salary and wages... 

Feed d . . 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Prison Administration. Insti- . 

tution Automobiles. . 

Salary and wages. 


c. Per capita of officers instead of inmates. 

d. Feed per capita of stock instead of per capita of inmates. 




























ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


19 


SCHEDULE 4. MAINTENANCE AND-OPERATION. 

Ill. Per So. Per Ill. Per 
St. Pen. Inmate Ill. Inmate St. Ref. Inmate 
Cap. Pen. Cap. Cap. 

Average number of prisoners . 

employed . 

Other operation and main¬ 
tenance .. 

Maintenance of Male Pris¬ 
oners—Subsistence. 

Average number of prisoners 

employed . 

Food served.. 

Other operation and main¬ 
tenance . 

Maintenance of Male Pris¬ 
oners—Laundry. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Maintenance of Male Pris¬ 
oners—Sanitation. 

Salary and wages. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance ... 

Maintenance of Male Pris¬ 
oners—Barber Shops. 

Salary and wages. 

Average number of prisoners 

employed .». 

Other operation and main¬ 
tenance .•. 

Maintenance of Male Pris¬ 
oners—Miscellaneous Fur¬ 
nishings. 

Clothing . 

Shoes . 

Hats and caps. 

Baths .. 

Other furnishings. 

Average number of prisoners 

employed ... 

Other operation and main¬ 
tenance . 

Maintenance of Female Pris¬ 
oners—Subsistence. 

Average number of prisoners 

employed .. 

Food served... 

Other operation and main¬ 
tenance .. . 

Maintenance of Female Pris¬ 
oners—Sanitation. 

Salary and wages. 

Average number of prisoners 

employed ... 

Other operation and main¬ 
tenance . 






























20 


EFFICIENCY AND ECONOMY COMMITTEE. 


SCHEDULE 4. MAINTENANCE AND OPERATION. 

Ill. Per So. Per ^ Ill. Per 

St. Pen. Inmate Ill. Inmate St. Ref. Inmate 

Maintenance of Female Pris- Cap. Peri. Cap. Cap. 

oners—Laundry. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . 

Maintenance of Female Pris¬ 
oners—Miscellaneous Fur¬ 
nishings. 

Clothing . 

Shoes . 

Hats and caps. 

Baths. 

Other furnishings. •. 

Average number of prisoners 

employed.. 

Other operation and main¬ 
tenance . 

Religious and Educational— 

Religious Instruction. 

Salary and wages. 

Average number of prisoners 

employed . ..... .. . '. .. 

Other operation and main¬ 
tenance ... 

Religious and Educational— 

Trade Schools. 

Salary and wages. . 

Average number of prisoners 

employed. 

Material for manufacturing 

or handicraft. 

Other operation and main¬ 
tenance . ..1 

Farm and Garden—Prisoners’ 

House. 

Salary and wages...'. 

Average number of prisoners 

employed . 

Other operation and main¬ 
tenance . ... 

Camp Dunne. 

Average number of prisoners 

employed . 

Subsistence . 

Other operation and main¬ 
tenance ... 

S*one Department. 

Salary and wages. 

Average number of prisoners 

employed .. 

Power—steam and electric. 

Other operation and main¬ 
tenance . 


If it is found desirable an “interest burden” item and a “rent burden” item may 
be added to each department as a statistical item, calling attention to property invest¬ 
ment involved. See Part III, pp. 54, 69. 



























ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


21 


PROPERTY ACCOUNTS AND INVENTORY CONTROL. 

The penal institutions own durable property worth more than 
$4,000,000. A large portion of this consists of live stock and movable 
tools, implements and office equipment. The means for requiring ap¬ 
propriate accountability for the use and preservation of this property 
is no less important than the means for auditing the disbursement of 
funds. The departmental officers are chiefly responsible for the prop¬ 
erty charged to their departments. The accounts, therefore, must show 
the amounts of property of various kinds charged to the separate 
departments. 

The amount of property charged to the several departments is 
also significant as indicating the total investment required by the State 
in the furnishing of the departmental commodities and services. If 
the farm and farm property are worth $500,000 it is significant to bear 
this fact in mind when the earnings of the farm are considered. The 
educational value of the operations of the farm is also an important 
factor, but that alone does not serve to justify or condemn a venture. 
Provided the educational value of two ventures is approximately equal 
the earnings in comparison with the total investment might become the 
deciding factor in justifying the existence and maintenance of one 
of such enterprises instead of the other. 

The General Assembly, the Governor, and the supervising board 
are ultimately responsible for investment in these properties and for 
their use and preservation. These representatives and officers require 
a classification of property by departments both for the purpose of 
maintaining responsibility for its preservation and for the purpose of 
properly directing the development of institutional functions. 

The classification of departments for property accounts is the same 
as that for operation and maintenance accounts. The detailed classi¬ 
fication of proper accounts is set forth in Part ITT. These accounts 
are defined in the introduction to that Part or in connection with the 
listed accounts. 

The taking of inventories by departments under the same accounts 
as those shown in the operation and maintenance schedules and the 
property schedules represents the means by which property control is 
maintained. The operation and maintenance accounts under which 
inventories are taken are those representing outlays for supplies. 

Schedules 5 and 7 below show the information required for a 
control over the durable property accounts. 

Schedule 5 shows the amount of property of each kind for 
the several departments which has been worn out, lost or is other¬ 
wise unaccounted for. The shortage and loss column for table 
furnishings would show total breakage, shortage and loss of this 
class of property. An unreasonable loss under the caption should 
require an additional exhibit comparing the detailed inventories with 
those of the preceding year and showing an analysis of the purchases 
of table furnishings. These data would reveal the commodities in 
which the loss occurred and place the supervising officer in a position 
to discover the cause of the unusual loss. Any other of the above 


22 


EFFICIENCY AND ECONOMY COMMITTEE. 


accounts might be treated in the same way. The property accounts 
indicate the cost of property which the books show to be charged 
against the respective departments. The inventory shows the actual 
cost of such property on hand. The difference or the shortage 
and loss should then be credited to (or deducted from) the property 
account in question. The detailed inventory will also show under each 
property account the detailed number and cost of items of each kind 
of property owned. The folio references in the schedule refer to the 
ledger or inventory record where the data used may be found in 
detail. 

SCHEDULE 5. PROPERTY—INVENTORY CONTROL. 


Property Over, 

Required by Property Short- 

Folio Property Folio On Hand Folio age 
Acct. at Cost and 

Board of Prison Administra- Loss 


tion: 

Furniture and fixtures. 

Office equipment.'. 

Sundry .' 

Warden House Building: 

Building . 

Furniture and fixtures. 

Beds and bedding. 

Heat, light and water. 

Machinery and equipment. 

Sundry . 

Officers' Kitchen and Dining 
Room: 

Furniture and fixtures. 

Kitchen equipment. 

Table furnishings. 

Sundry .... 

Schedule 6, below, represents certain sample accounts showing 
the result of an inventory control of stores. When supplies are charged 
into a store and credited out, the inventory should equal the balance 
of the controlling account for the store. In practice errors in keeping 
the record and in measuring the amount of supplies charged out cause 
some discrepancy in these items. If this discrepancy is very large, as 
compared with a reasonable margin of error, detailed analysis should 
be made showing store charges and credits and locating the commodity 
or commodities in which the loss occurred. In the case of the coal 
store or the feed barns no analysis is required. In the case of the 
subsistence store no analysis would be required if a perpetual inventory 
record were kept of each commodity. Since this record should be kept 
of the more important commodities there would only remain for 
analysis the miscellaneous commodities for which the perpetual inven¬ 
tory record was kept as a total. The same principle applies to the 
material stores of the industries. A perpetual inventory of the prin¬ 
cipal items of material and a controlling account over the inventory 
as a whole should be maintained. 















ACCOUNTS EOR CORRECTIONAL INSTITUTIONS. 


23 


There are always certain commodities such as stationery and 
office supplies of the various departments for which no perpetual 
inventory is kept. The inventory of these supplies should be taken 
under the account names to which they are charged at the time of 
their purchase. 

SCHEDULE 6. INVENTORY CONTROL OVER STORE ACCOUNTS. 

Store Inventory 
Folio Balance at Cost Folio 
Coal Supplies. 

Feed Bam. 

Com . 

Oats . 

Power House and Re¬ 
pair Store. 

Subsistence Store: 

Meats .. 

Groceries, etc. 

Furniture Industry: 

Material store. 

SCHEDULE 7. PROPERTY SCHEDULE FOR SEPARATE INSTITUTIONS. 

Inv. Tot. Add. a 

Sept. Depr. Depr. Pres. Dur. 

30th Liab. Liab. Val. Yr. 

Board of Prison Administration: 

Furniture and fixtures. 

Office equipment. 

Office supplies. 

Inventory—currrent supplies.. 

Inventory—current materials. 

Warden’s Office: 

Furniture and fixtures. 

Office equipment. 

Inventory—current supplies. 

Inventory—current materials. 

Warden House Building: 

Building . 

Furniture and fixtures. 

Bed and bedding. 

Heat, light and water equipment. 

Machinery and equipment.. 

Inventory—current supplies.•. 

Inventory—current materials. 

Officers’ Kitchen and Dining Room : 

Building . 

Furniture and fixtures.. . 

Kitchen equipment. 

Table furnishings. 

Inventory—current supplies. 

Inventory—current materials. 


a. The abbreviations above are: inv. for inventory, Depr. for depreciation. Tot. 
for total, Pres. for present, Val. for value, Add. for added, Dur. for during. Liab. for 
llbailitv. For details in regard to handling depreciation see Account Z, Part III. 


Over, 
Shortage 
and Loss 





























































































24 EFFICIENCY AND ECONOMY COMMITTEE. 

If it is desired to take notice of the depreciated condition in 
which the properties are found this may be done by setting up in 
parallel columns opposite each property account (see Schedule 7 ) a 
depreciation liability against the property on hand. This can be done 
for all machinery and durable property at a regular depreciation rate 
on the original cost. In setting up such a depreciation liability the 
depreciation account of the appropriate department of the operation 
and maintenance accounts should be debited with the amount credited 
to the depreciation liability account. In case a machine or a piece of 
durable property is consigned to the scrap heap the appropriate prop¬ 
erty account should be credited and the depreciation liability account 
for this class of property debited with the original cost of the prop¬ 
erty so scrapped. By this means the present value of the property 
scheduled under any account will always be the book value of the 
property less the depreciation liability. Without a treatment similar 
to this the property accounts of an institution will rapidly get out of 
date and become of little value in indicating the worth of the perma¬ 
nent property on hand. 

This property schedule for the separate institutions should then 
be followed by a comparative schedule showing present value with the 
same headings on the left but with headings at the top as follows: 

Ill. State Inmate So. Ill. Inmate Ill. State Inmate 

Pen. Per Cap. Pen. Per Cap. Ref. Per Cap. 

This schedule would give the property investment per capita by 
departments in each of the three institutions in parallel columns. 

INCOME AND DISBURSEMENT OF THE PRISON PROPER. 

In the case of payments between departments by institution trans¬ 
fer of allotments no special credit records of the character of sales 
need to be kept since the transfers are fully accounted for in the 
credits to the department furnishing the commodity or service and the 
debits to the department which receives it. In the case of sales which 
bring a pecuniary income to the institution a special sales account 
should be set up to account for the income to be received on accounts 
receivable. For the prison proper the incomes from sales are small, 
but they should be set forth and transmitted to the State Treasurer 
at the end .of the month to the credit of the institution, subject to the 
allotment of the Board of Prison Administration, provided the General 
Assembly appropriates the miscellaneous incomes as a part of its gen¬ 
eral appropriation. Similarly the income received for the board of 
United States prisoners should be credited to the sales account of the 
convict kitchen and dining room. The miscellaneous sales at Pontiac 
are comparatively large because of the output of the trade schools and 
manual training department. 

In every annual report of the prison proper the account of income 
from all sources should be fully set forth. In Schedule 8, below, a 
form is suggested for setting forth such incomes. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 25 

SCHEDULE 8. CASH RECEIPTS AND PAYMENTS OF THE PRISON PROPER. 

Annual Statement. 

Institution Receipts. Ill. S. P. So. Ill. P. Ill. S. R. 

Board of Inmates: 

United States prisoners. 

Compensation for Prison Labor: 

Income for labor in camps. 

Sales Receipts: 

Food . 

Convict kitchen and dining room. 1 

Heat, light and water. 

Power . 

Repairs and improvements. j ‘ ’ !.!..!.!!! 

Officers’ k ; tchen and dining room. ’ * * ‘ * * ’ ’ ’ ’ * *’*’*[[ ‘ 

Farm live stock. 

Convict clothing. 

Visitors’ tickets. 

Sundry . 

Miscellaneous Receipts: 

Interest on bank balances. 

Rent . 

Refunds . 

Sundry . 

Total institution receipts of prison 

proper . 

General Revenue Receipts: 

Balances end of preceding year. 

Appropriations from general revenue 

for year. 

Total general revenue receipts of prison 

proper . 

Grand total receipts of prison proper. 

Vouchers approved year ending Sept. 

30, 19—. 

Operation and Maintenance. 

Total appropriations and balances. 

Total vouchers approved. 

Balances reverting to State Treasurer. 

Special. 

Total appropriations and balances. 

Total vouchers. 

Balances reverting to State Treasurer. 

There should then follow this general schedule of receipts and 
disbursements a detailed comparative schedule showing the total 
vouchers approved against the allotments of each allotment account 
of the prison proper for the year. 

The bill proposed by the Efficiency and Economy Committee pro¬ 
vides for a petty cash account to meet urgent local requirements of 
the respective institutions. But all payments from this fund will be 
covered at the end of the month by a voucher for the petty cash fund 
in favor of the managing officer. This voucher should distribute the 
outlay to the cost and allotment accounts to which it is chargeable 
so that the Board of Prison Administration and the State Treasurer 
will be able to properly administer the appropriations. This petty 
cash fund will be regularly audited by the Auditor of Public Accounts. 














































































































26 


EFFICIENCY AND ECONOMY COMMITTEE. 


FINANCIAL REPORTS OF THE PRISON PROPER. 

At the end of the year a general income account and balance 
sheet should be constructed for the prison proper. This serves to 
bring together in a summary all the accounts of the prison proper, 
testing by means of the trial balance the equality of charges and credits 
and balancing the accounts in a form showing the financial position 
of the institution. Such a statement is also useful in connection with 
the audits of the financial operations of the prison proper. 

Preparatory to making this report a trial balance is first con¬ 
structed in which the balances of all the departmental accounts and 
of the general accounts are brought down. 

In connection with closing the accounts into a trial balance and a 
general balance sheet, capital or liability accounts with the general des¬ 
ignation of State of Illinois should be created. These accounts are 
credited with all appropriations from general revenue and with all 
sales of the departments of the prison proper. The inventories of 
current supplies may appear on the debit side of this trial balance 
made preparatory to closing, provided they have been properly credited 
to the appropriate operation and maintenance accounts. The con¬ 
trolling accounts of the purchase ledger for the prison proper should 
show the total of credits to accounts payable. The accounts receiv¬ 
able and cash on hand are the main additional items to be accounted 
for. 


Schedule 9. Trial Balance, Income Account and Balance Sheet for the 

Prison Proper. 

Trial Balance. Dr. Cr. 

Income: 

State of Illinois—Revenue Appropriations and Balances. ... . 

State of Illinois—Institution Sales: 

Food . . 

Heat, light and water. . 

Power . . 

Repairs and improvements. . 

Trade schools: 

Manual training . . 

Blacksmith shop . . 

State of Illinois—Miscellaneous Incomes: 

Interest on bank balances. . 

Refunds . 

Sundry . 

Operation and Maintenance: 

Board of Prison Administration: 

Salary and wages. 

Stationery, office supplies and printing. 

Postal supplies. 

Heat, light and water... . 

Ordinary repairs. . . 

Extraordinary repairs. 

Depreciation and loss. 

Sundry . 



































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


27 




Dr. 

Prison Administration. Warden’s Office : 

Salaries and wages.. 

Stationery, office supplies and printing. . 

Postal supplies. 

Travelling expenses. 

Depreciation and loss. 

Sundry . 

Prison Administration. Institution Grounds: 

Salary and wages. 

Food supplies. 

Laundry: 

Administration and operating costs. 

Laundry supplies. 

Prison Administration. Officers’ Subsistence: 

Food served.. 

Administrative and operating. 

Administration and maintenance of store. 

Trade Schools. Manual Training : 

Stationery, office supplies and printing. 

Heat, light and water. 

Materials for production. 

Ordinary repairs. 

Extraordinary repairs. . 

Depreciation and loss. 

Sundry . 

Prison Administration. Women’s Prison: 

Officers’ Building: 

Heat, light and water. 

Seeds, plants, etc. 

Ordinary repairs. 

Extraordinary repairs. 

Depreciation and loss. 

Sundry . . 

Property Accounts: 

General Administration. Board of Prison Administration: 

Furniture'and fixtures. . 

Office equipment. 

Sundry ... 

Current Inventories: 

Stationery and office supplies. 

Postal supplies. 

Sundry . 

Prison Administration. Warden or Supterintendent's Office: 

Furniture and fixtures. 

Office equipment. 

Kitchen and dining room. 

Current inventories: 

Stationery and office supplies. 

Postal supplies.;.. .. 

Sundry ... 

Prison Administration. Institution Grounds: 

Land . 

Improvements on land. 

Sundry ..... :•;• ••• . 

PrisQn Administration. Officers’ Kitchen and Dining Room: 

Furniture and fixtures. 

Kitchen equipment. 

Table furnishings. 

Sundry ... 

Current inventories. 

Food supplies. 

Sundry . 


Cr. 

























































































28 


EFFICIENCY AND ECONOMY COMMITTEE. 


Dr. Cr. 

Trade Schools. Manual Training: 

Building . 

Furniture and fixtures. 

Office equipment.. 

Heat, light and water equipment. 

Educational apparatus and equipment.. 

Sundry . 

Current Inventories: 

Materials on hand. 

Stationery and office supplies. 

Prison Administration. Women’s Prison. Officers’ Building: 

Building . 

Furniture and fixtures. 

Heat, light and water equipment. 

Beds and bedding. 

Machinery and equipment—power. 

Sundry . 

Current Accounts: 

Accounts receivable.. 

Balances of allotments accounts a . 

Accounts receivable .•.. 

Balance of unallotted funds. 

Accounts payable. .. 

Trial Balance, Revenue Statement and Balance Sheet for the 
Prison Proper. 

Revenue Statement : 

Income: 

State of Illinois—Revenue Appropriations. 

State of Illinois—Institution Sales. 

Prison Administration—Officer’s Subsistence: 

Sales of meal tickets.*. 

Trade Schools—Manual Training.• . 

State of Illinois—Miscellaneous Incomes: 

Interest on bank balances... 

Refunds . 

Sundry . 

Total revenue and sales. 

Operation and Maintenance: ' 

Board of Prison Administration: 

Salary and wages... 

Stationery, office supplies and printing.. 

Postal supplies... 

Heat, light and water.. 

Ordinary repairs. 

Extraordinary repairs.. 

Depreciation and loss.. 

Sundry . 

Prison Administration. Warden’s Office: 

Salaries and wages.;. 

Stationery, office supplies and printing. 

Postal supplies. 

Travelling expenses. 

Depreciation and loss. 

Sundry . 


a. As a matter of bookkeeping this can be properly provided for by crpditing 
the State of Illinois accounts which receive income or to which the General Assemble 
appropriates and debiting Unallotted Funds. When the funds are allotted the allot¬ 
ment accounts may be debited and Unallotted Funds account credited. 







































































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


29 


Prison Administration Institution Grounds: 

Salary and wages. 

Food supplies. f . 

Laundry: 

Administration and operating costs. 

Laundry supplies. 

Prison Administration. Officers’ Subsistence: 

Food served. 

Administrative and operating. 

Administration and maintenance of store. 

Trade Schools. Manual Training. 

Stationery, office supplies and printing. 

Heat, light and water. 

Materials for production. 

Ordinary repairs. 

Extraordinary repairs. 

Depreciation and loss. 

Sundry ... 

Balance transferred to State Treasury. 

Total operation and maintenance plus balances transferred 
State of Illinois—Balance. 


Balance Sheet. 

Assets: 

Accounts receivable. 

Cash on hand and in bank. 

General Administration. Board of Prison Administration: 

Furniture and fixtures. 

Office equipment. 

Stationery and office supplies (inv.). 

Postal supplies (inv.)... 

Sundry . 

Prison Administration. Warden or Superintendent’s Suite: 

Furniture and fixtures. 

Dining room and kitchen. 

Office equipment. 

Stationery and office supplies (inv.). , 

Postal supplies (inv.). 

Sundry . 


Prison Administration. Institution Grounds: 

Land . 

Improvements on land. 

Sundry . 

Prison Administration. Officers’ Kitchen and Dining Room: 

Furniture and fixtures.. 

Kitchen equipment.. 

Table furnishings.. 

Food supplies (inv.).. 

Sundry . 

Trade Schools. Manual Training: 

Building .i. 

Furniture and fixtures. 

Office equipment. 

Heat, light and water equipment. 

Educational apparatus and equipment. 

Materials on hand. 

Stationery and office supplies (inv.). 

Sundry . 






































































30 


EFFICIENCY AND ECONOMY COMMITTEE. 


W 


Prison Administration. Women’s Prison. Officers’ Building: 

Building . 

Furniture and fixtures. * . 

Heat, light and water equipment. , 

Beds and bedding. 

Machinery and equipment—power. 

Sundry . 


Total . 

Liabilities: 

State of Illinois—balance 
Accounts payable. 


Total liabilities . . 

Schedule 10. Clothing Room. Clearing Account. 

Trading Account. Dr. Cr. 

Materials on hand 1st of year. 

Materials purchased during year. 

Miscellaneous furnishings for male prisoners. 

Clothing ... . 

Hats and caps.. . 

Other furnishings.,. . 

Materials on hand end of year. . 

Balance gross end of year. 

Profit and Loss : 

Balance gross down.. . 

Expenses: 

Salary and wages. 

Stationery and office supplies. 

Postal supplies. 

Heat, light and water. 

Power . 

Ordinary repairs. 

Extraordinary repairs. 

Freight, express, cartage. 

Sundry . 

Balance* 1 (if any). 

Balance Sheet, September 30, 19—: 

Assets: 

Building .. 

Furniture and fixtures. 

Office equipment. 

Heat, light and water quipment. 

Machinery and equipment power. 

Machinery and equipment. 

Other tools and implements. 

Current inventories. 

Miscellaneous supplies... 

Materials . 


Total . 

a. The value set on the items furnished should be sufficient to make the balance 
zero. With a uniform price, however, for the institutions there might be a small 
gain or loss for any one of the institutions. 

A separate operating statement should be constructed for each clearing account, 
showing the costs and the credits classified according to commodities or services. 
These clearing account statements should be referred to as exhibits in the regular 
operation and maintenance annual report. In connection with the regular account 
of Miscellaneous Furnishings reference should be made to the clearing accounts. 
Schedule 1 Obelow shows the character of statement which should be constructed 
for these clearing accounts. 












































































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


31 


Liabilities: 

State of Illinois—clothing room 1 * 

Accounts receivable. 

Accounts payable. 

Balance excess or deficit. 


REPORTS OF MANUFACTURING INDUSTRIES. 

From the appropriation side the problem of control for the 
industries is in some respects different from that in the case of the 
prison proper. The bill proposed by the Efficiency and Economy Com¬ 
mittee leaves to the General Assembly the question of whether the 
proceeds of sales from these industries deposited in the State Treasury 
shall be made subject to allotment by the Board of Prison Adminis¬ 
tration to meet the reasonable operating requirements of the industries. 
If the General Assembly merely desires a thorough control over dis¬ 
bursements and the option of appropriating, as it may determine, any 
available excess from the respective industries, it should make the 
proceeds of sale from commodities available to meet the reasonable 
requirements of the industries. If this were done the provisions of 
the bill of the Efficiency and Economy Committee would in no wise 
interfere with .the elasticity of the development of the prison indus¬ 
tries, but would establish a more satisfactory check on the receipts 
and disbursement of funds. On the other hand if the General 
Assembly wishes to appropriate two years in advance for the materials 
and supplies required by the respective industries it will leave the 
income deposited with the State Treasurer without providing for the 
use of such funds in meeting the requirements of the industry. Esti¬ 
mating the requirements of industries is fraught with the difficulty 
of foreseeing the market for the prospective products which the various 
industries expect to produce. Any miscalculation in this particular 
might seriously hamper the operation of prison industries. In the 
past the industries at the Illinois State Penitentiary have yielded an 
excess of over $200,000 to the State. While the industries for the 
various institutions, in their initial stages, require appropriations for 
the purchase of equipment they may be reasonably expected to be 
thereafter at least self-sustaining.. 

In case the General Assembly should adopt the second alternative 
referred to above, and attempt to provide from revenue appropriations 
for the expenses of the industries, the plan of appropriation control 
and the estimate of requirements would be the same as that set forth 
in connection with the discussion of provisions for the prison proper. 
In case the first plan referred to above were adopted the provision 
for the industries would be more thoroughly in the hands of the Board 
of Prison Administration, which would make allotments upon the basis 
of monthly estimates just as in the case of the prison proper. 

b. The State of Illinois account is credited with all appropriations to the clothing 
room. It is debited with operation at the beginning of each year it is debited or 
credited with the loss or gain of the preceding year. 









32 


EFFICIENCY AND ECONOMY COMMITTEE. 


These allotments would require the same kind of control as that 
required for the prison proper. Outstanding orders, outstanding bills 
and available balances from such allotments should be reported as 
indicated in Schedule 3. 

These industries should also be required to make a monthly state¬ 
ment of profit and loss. They can do this readily as they are required 
to keep a satisfactory current inventory control through their store 
accounts. Even in the absence of a store with its lock and key a 
stock section should be maintained in the rooms of the industries and 
removal of material from these stocks should be safe-guarded and 
credited as indicated in the discussion of accounts for the separate 
industries. The form of the monthly report for each industry should 
be similar to that set forth for the clothing room (see Schedule 10). 
Instead of the item of miscellaneous furnishings found in this schedule 
there would appear an item of net sales divided into, (1) open market 
sales, (2) State institution sales, and (3) local sales to other indus¬ 
tries and to departments of the prison proper. This statement would 
require three sales accounts for each industry corresponding to the 
three divisions above. 

The only other accounts requiring attention are purchases, 
accounts payable, accounts receivable and cash. It will be necessary 
to set up controlling accounts over the creditors’ ledger and the cus¬ 
tomers’ ledger so that the totals of accounts receivable and accounts 
payable will be available at all times. In order to furnish appropriate 
data from the cash book under this caption a column for accounts 
receivable may be provided. The monthly summary for each industry 
may be made out in the form shown below in Schedule 11. 


Schedule 11. Furniture Industry—Monthly Summary. 


Revenues: 

Net sales: 

Open market ... 
State institutions 
Local . 


Income Acfount. 


Cost of Materials—first of year: 

Inventory of materials. 

Materials purchased during year.. 

Total .. 

Less materials on hand end of year 

Balance gross earnings. 

Expenses: 

Salary and wages. 

Stationery and office supplies. 

Postal supplies .. 

Heat, light and water. 

Power . 

Freight, express, cartage.. 

Ordinary repairs .. 

Extraordinary repairs . 

Depreciation and loss.. 

Sundry .. 





































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


Balance net . 

Overtime to prisoners 


33 


Balance earnings . 

Transmitted to State Treasurer 


Balance . 

Assets: Balance Sheet, Date. 

Buildings ... 

Furniture and fixtures.. 

Office equipment .... 

Heat, light and water equipment. 

Machinery and equipment—power. 

Machinery and equipment—industry proper. 

Tools and implements. 

Current Inventories: 

Materials for manufacture... 

Supplies . 

Accounts receivable . 

Cash on hand . 

Sundry .. 

Liabilities: 

State of Illinois—balance. 

Accounts payable . 

Balance from operation and maintenance. 

Summary of Allotments and Treasury Balance. 
Balance excess to credit of furniture industry with State 

Treasurer first of year. 

Receipts transmitted to Treasurer during year. 

Total ... 

Vouchers against allotments. 

Balance of unexpended excess. t 

Bills outstanding . 

Orders outstanding . 

Balance of unencumbered excess. 

Allotment Account. 

Balance of operation and maintenance on hand first of 

month . 

Allotment for month.. 


Total . 

Vouchered against allotments during month 


Balance . 

Outstanding bills ... 

Outstanding orders .. 

Available balance . 

The production of stone should be removed from the list of indus¬ 
tries since it is supported entire 1 / from operation and maintenance 
funds. Its financial report therefore should be made on the basis 
of that of other departments of operation and maintenance (see report 
of clothing industry, Schedule 8). 

At the close of each year a general schedule should be drawn up 
covering the operations of all the industries for each institution. The 
summary of each industry would be of the same character as the 
monthly statement of the furniture industry above. The character 
of such a summary is indicated below in Schedule 12: 












































































34 


EFFICIENCY AND ECONOMY COMMITTEE. 


Schedule 12. Manufacturing Industries, Consolidated Income Account 
and Balance Sheet Year Ending-. 


Revenues: 


Furniture Rattan Printing Clothing Total 
or Reed 


Income Account: 

Net sales: 

Open market . 

State institutions . 

Local . 

Total . 

Cost of materials. 

Balance gross . 

Expenses: 

Salary and wages. 

Stationery and office supplies 

Postal supplies . 

Heat, light and water. 

Power . 

Freight, express, cartage . .. 

Ordinary repairs . 

Extraordinary repairs . 

Depreciation and loss. 

Sundry . 

Total expenses . 

Balance net . 

Overtime to prisoners. 

Balance earnings. 


Assets: 

Building ... 

Furniture and fixtures... 

Office equipment .. . 

Heat, light and water equip' 

ment .•. 

Machinery and equipment- 

power ... 

Machinery and equipment- 

industry . 

Tools and implements. 


Balance Sheet, Date. 


Current Inventories: 

Material for manufacture. 

Supplies on hand. 

Accounts receivable . 

Cash on hand. 

Sundry . 

Total assets . 


Liabilities: 


State of Illinois—balance. 

Accounts payable . 

Balance from operation and 

maintenance revenue . 

Total liabilities . 


Summary of Allotments and Treasury Balance. 

Balance excess with Treasurer 

first of year. 

Receipts transmitted during 

year . 

Total . 

Vouchered against allotments. 




















































































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


35 


Furniture Rattan Printing Clothing Total 

or Reed 

Balance of excess. 

Outstanding bills and orders. *. ........ .. * ] * 

Balance unencumbered excess.. . ** 

Disbursement of Allotments. 

Operating and maintenance 

vouchers for the year. 

Property and special vouchers 

during year. 

Total ." 111. II !!!!!!!! !.!!.!!! !!!!! 

Cash Receipts and Disbursements. 

Total cash transmitted to 

Treasurer .. 

Total cash on hand. 

Total cash received during 

year . 

The cash book should show the amount received on sales 
(accounts receivable) for each industry and the amount of money 
placed in the bank. It should also contain the usual information on 
discounts and allowances. Since the funds must be transferred to the 
State Treasurer at the end of the month the credit side would consist 
of the record of the transfer of these funds. It would be necessary 
to show discounts on purchases in the purchase or voucher record. 

The discussion of the means of furnishing data to promote 
efficient operation in the respective industries is discussed in connec¬ 
tion with the detail schedule in the respective industries. See Part 
III. 

Reporting for the industries will be greatly simplified by a sys¬ 
tem of appropriation transfers which will make it possible for the 
institution proper to purchase from the industries and sell to them. 
The requirement that every industry and every department pay for 
what it uses furnishes the appropriate check on the managerial capacity 
of the superintendents of industries and of the managing officers of 
departments. This plan also enables these officers to secure full credit 
for the results of their work since they are given credit for all products 
transferred from their respective departments to other industries or 
departments. 

REPORTS OF THE FARM AND GARDEN. 

There is a farm and garden at each correctional institution; at the 
Illinois State Penitentiary there is a farm of over 2,000 acres. The 
farms produce standard crops, truck and live stock. While any show¬ 
ing of the results secured from various farm and garden crops or live 
stock production requires constant attention on the part of the farm 
superintendent, this constant attention is just what the farm and gar¬ 
den need. 

At the first of every year there should be constructed a chart 
showing the number of acres and location of each farm and garden 
crop which the superintendent proposes to raise during the year. This 
chart should be made in triplicate, one copy for the Board of Prison 
Administration, one copy for the warden, and one for the farm super¬ 
intendent. 









36 


EFFICIENCY AND ECONOMY COMMITTEE. 


The farm superintendent or a foreman under his charge should 
also prepare for each day an assignment of work providing for the 
employment of all farm prisoners, the assignment of farm teams and 
motive power machinery on the farm, leaving space on the form for 
the report of the foreman at the end of the day, showing the actual 
amount of prison, team and power machinery work devoted to each 
assignment. Hours of work to the respective crops should be charged 
to a ledger account for this crop. Hours of horse or mule labor should 
also be charged to the respective crops. At the end of the year the 
operation and maintenance for farm teams should be distributed as a 
cost on the basis of the number of hours devoted to the respective 
crops. 

The expenses of the department of administration should be 
charged to the respective crops, and live stock departments on the basis 
of the number of hours of prison labor devoted to the respective 
departments in question. Subsistence of officers maintained at the 
prisoners' house and the maintenance and operation of automobiles 
should be distributed on the same basis. The operation and main¬ 
tenance of the department of machinery, vehicles and harness should 
be charged to the various departments on the basis of the horse hours 
charged thereto. If the machinery is operated by fuel or gasoline 
engine it will be necessary to keep a special time sheet for such 
machinery distributing the costs of its operation on the basis of the 
time it is used on the respective crops. 

The operation and maintenance charges against land and improve¬ 
ments should be distributed to the various crops on the basis of their 
respective acreage. This brief summary will give an indication of the 
appropriate plan of procedure in setting up cost accounts for the farm 
and garden. 

The cash account and the accounts receivable and payable would 
be handled in the same way as similar accounts are treated for the 
manufacturing industries. 

The monthly estimates of requirements should be made in the 
same way as those for the manufacturing industries. 

At the end of the year a comparative operation and maintenance 
expense statement for the farms should be made in a form of the 
kind indicated in Schedule 13. This schedule should be followed by 
another comparative statement showing profit and loss from oper¬ 
ations and the property of the farm and garden (see Schedule 14). 
A general balance sheet for the farm and garden should then be con¬ 
structed in the form of that shown in Schedule 12 for the manufactur¬ 
ing industries. The summary of allotments and treasury balances, 
disbursements of allotments, and cash receipts and disbursements 
should then be stated as in Schedule 12. For further discussion of the 
farm accounts see the detailed accounts, Part III. 




ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


37 


SCHEDULE 13. OPERATION AND MAINTENANCE EXPENSES FOR FARMS. 

Administration. Supt’s Residence: _ Ill. S. P. So. Ill. P. Ill. S. R. 

Salary and wages. 

Food . 

Other operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Officers’ Subsistence: 

Food ... 

Other operation and maintenance. 

Automobiles: 

Operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Machinery, Implements, Vehicles and 

Harness: 

Operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Machinery and Equipment—Power: 

Gasoline and oil. .... '. 

Other operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Farm Teams: 

Feed for teams. 

Other operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Land and Improvements: 

Operation and maintenance. 

Average number of prisoners em¬ 
ployed . 

Total General Expenses.). 

Crop Expenses: 

Seed, fertilizer and other expenses 

charged to crops. 

Live Stock: 

Cost of live stock. 

Feed of live stock.,.. 

Other operation and maintenance. 

Average number of prisoners em¬ 
ployed .. 


SCHEDULE 14. PRODUCE FROM FARM AND GARDEN. ^ 
PROFIT AND LOSS ACCOUNT ANT) PROPERTY STATEMENT. 


Com : 
Sales: 


Ill. 

Amt. 


Open market. v.... 

State institutions. 

Local . 

Total . 

Expenses of Com Crop : 

Cost of paid labor.. 

Administration . 

Officers’ subsistence. 

Automobile service. 

Machinery, implements, ve¬ 
hicles and harness. 


St. Pen. 
Value 


South Ill. Pen. Ill. St. R. 
Amt. Value Amt. Value 





































































































\ 


38 EFFICIENCY AND ECONOMY COMMITTEE. 


Ill. S. P. So. Ill. P. Ill. S. R. 

Farm teams . 

Land and improvement. .. 

Other operation and main¬ 
tenance .. 

Total expenses. 

Net balance.'. 

Average number of prisoners 

employed ... 

Hogs: 

Sales: 

Open market.... 

State institutions. 

Local . 

Expenses: 

Cost of hogs sold. 

Man hours paid labor. 

Feed of hogs. 

Other operation and main¬ 
tenance ... 

Total expenses. . .. 

Net balance. 

Average number of prisoners 

employed . 

Administration. Superintendent’s Resi¬ 
dence : 

Buildings. 

Furniture and fixtures. 

Heat, light and water equipment.. 

Kitchen equipment. 

Table furnishings. 

Current inventories. 

Fuel, food and current supplies. 

Sundry . 

Automobiles: 

Building garage. 

Automobiles . 

Sundry ... 

Machinery, Implements, Vehicles and 
Harness: 

Buildings . . 

Machinery and equipment.. 

Tools and implements... 

Harness . 

Vehicles ..!... 

Current supplies inventories. 

Farm Teams: 

Building, hog barns.. 

Furniture and fixtures, hog barns and 

yard . 

Current inventories. 

Hogs on hand.. 

Total . 


prisoners’ deposits. 

At the Illinois State Penitentiary the deposits of prisoners amount 
to about $10,000 on an average. This money is placed on interest, 
no separate account being kept for interest on these particular deposits! 
The sums are so small and the circulation of the funds such that it 

















































































































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


39 


would not be feasible to allow an interest return on the deposits of 
each prisoner. It would be possible to authorize by law the use of 
this interest by the warden as trustee in furnishing amusement to the 
prisoners or some special benefit not regularly provided for in the 
operation of the penal institutions. There is some question whether 
its use for the regular operation of the penitentiary is legitimate with¬ 
out special authority. 

The accounts controlling this fund should be a separate set of 
accounts. Receipts for cash from prisoners should be issued in a 
regular series and in triplicate. One copy should be given to the 
prisoner, one copy to the parent, nearest relative or guardian, and 
one should be retained in the office of the chief clerk or general 
accountant. These funds are frequently furnished by relatives, and 
even if they arise from a bonus paid the prisoner for service, the 
relative, parent or guardian should know the amounts received. The 
bill proposed by the Efficiency and Economy Committee provides the 
conditions under which these funds may be used, limiting the prisoner 
to the purchase of those things permitted for men of his class. An 
usher or officer designated by the warden takes orders from the pris¬ 
oners once each week for certain commodities and monthly for others. 
If the warden approves these orders the supplies are furnished. The 
orders should be made in duplicate and in serial numbers on a form 
usable for a receipt. A copy of the order should be left with the pris¬ 
oner. The warden’s approval should authorize the purchase. The 
same order form might also serve as a delivery slip, which, when 
signed by the prisoner in a receipt blank, would constitute a voucher 
supporting the transactions involved. While it is not necessary to 
carry out the precise procedure suggested here for illustration, some 
similar procedure that will give the prisoner a memorandum of the 
withdrawal and the general auditor or chief clerk a voucher author¬ 
izing the expenditure should be required. The transaction is not fully 
safeguarded unless the prisoner’s signature shows receipt of the goods 
ordered. 

There should be a cash book and individual accounts. If these 
are combined into one book after the manner of bank deposit ledgers 
there could be no objection. The record must show at all times the 
total available balance of each prisoner. It is especially important 
that the individual balances be available so that the data will be at 
hand upon which his orders may be approved or rejected. 

The prisoners’ deposits are a trust fund for which the warden 
must be responsible. The funds should, therefore, be withdrawn only 
on the warden’s check covering approved orders. The warden should 
at all times have vouchers on hand covering the total of such with¬ 
drawals. A controlling account over the individual deposit record 
should be kept showing totals of daily deposits and withdrawals from 
this trust fund account. 


40 


EFFICIENCY AND ECONOMY COMMITTEE. 


FINANCIAL REPORTING AND CONTROL IN THE CORRECTIONAL 
INSTITUTIONS COMPARED WITH THAT SECURED 
UNDER THE PROPOSED OUTLINE. 


It seems desirable to present a comparison of the proposed plan 
of accounts with the accounting procedure now in use, in order to 
point out some of the advantages of the proposed plan. The present 
methods are survivals of systems installed more than a decade ago. 
Changes have been made from time to time, in accordance with the 
suggestions of representatives of the auditor of public accounts, or 
in compliance with the request of institutions’ auditors, or upon the 
initiative of some local officer. In most instances the procedure in use 
is carried out in an efficient and orderly way; and while at some of 
the institutions deficiencies in the administration of the accounts might 
be cited, this comparison should not be considered as an adverse criti¬ 
cism of the managing or accounting officers of these institutions. 

The appropriations to the penal institutions for the years 1913-15 
were made in the following form, shown in Schedule 15. 


SCHEDULE 15. CORRECTIONAL INSTITUTIONS OF ILLINOIS. APPROPRIATIONS FOR 


Ordinary expenses . 

Parole expenses . 

Discharge and parole. 

Painting and repairs.. 

Repairs and refinishing. 

Repairs in heating system. 

Stone crusher . 

Cars, dynamos and motors. 

Library and chapel. 

New barn . 

Laundry building . 

Laundry machinery . 

Maintenance electric light. 

Manual training school. 

Trade school—material. 

School books, desks, seats, etc... 

Ice plant... 

Farm buildings, teams, cows, etc. 

Lectures . 

Maintenance Y. M. C. A. 


1913-15. 


Ill. S. P. 

So. Ill. P. 

Ill. S. R. 

$530,000 

$400,000 

$340,000 

20,000 

10,000 

20,000 

20,000 

25,000 



6,000 

5,000 

5,000a 

15,000 

10,000 




700 



6,000 



5,650 

5,000 


2,000 

10,000 

5,000 

2,500 

3,900 

1,000 

1,000 

400 


$600,000 $427,700 $401,450 

The dissimilarity in appropriation items arises from the variations 
in reports, estimates, and accounts upon which^such reports and esti¬ 
mates are based. 

The lack of comparable information and reports arising from the 
accounts of the separate penal institutions is also shown in the expense 
statements of Schedule 16 below. 


a. Repairs and improvements. 


























































ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


41 


SCHKDULE 16. COMPARATIVE STATEMENT 

CORRECTIONAL 


Salaries . 

Convict kitchen and dining room. 

Convict clothing . 

Warden House . 

Machinery department . 

Chapel in yard (Cath.). 

Team department . 

Cell houses . 

Solitary and deputy warden’s office. 

Chapel and library. 

Farm and garden. 

Hospital . 

Electric light, heat, motive power and 

water . 

Repairs . 

Tobacco shop . 

Farm live stock. 

Convict discharge expenses. 

Freight . 

Office expense and fixtures. 

Deputy warden’s kitchen. 

Discount . 

Ice plant and cold storage. 

Laundry . 

Warden’s kitchen and dining room. 

Broom factory. 

Usher’s department . 

Deputy warden’s house. 

Prison yard . 

Poultry yard .-. 

General expense . 

Parole expense . 

Allowances . 

Officers’ kitchen and dining room. 

Incidental (shop yard, etc.). 

Travelling adv. and holiday expenses... 

Furniture .. 

Coal . 

Trade school, material.... 

Library school, books, etc 

Farm building . 

Lectures, etc. 


OF EXPENSE FOR THE ILLINOIS 
INSTITUTIONS. 


So. Ill. Pen. Ill. St. Pen. Ill. St. Ref. 
Yr. End. Yr. End. Yr. End. 

Sept. Sept. June 

30, 1912 30, 1912 30, 1914* 

$54,548.15 $ 88,026.29° $77,726.31 

54,756.94 70,542.56 57,100.06? 

6,483.82 1.215.65& 16,222.53 

1,881.44 . 

2,875.62 . 

33 12 

9,765.12 ’ 4,212.57 ..*.’.7.7.7 

440.73 5,507.41° . 

503.60 . 

1,117.33 . 

2 479.22 . . 

4,779.61 ”U4074d V,564.97 

5,673.42 53,380.56° 878.80' 

11,137.08 . 

2,742.88 . 

3,587.59 . 266.67'» 

6,897.16 2,903.18 11,078.96'" 

3,482.66 . 1,199.69; 

734.19 • 3,461.80/ 1,029.63* 

179.36 .i. 

1,040.01 . 

515.66 . 

329.15 . 1,156.27 


2,149.44 

355.60 

605.85 

262.85 
1.20 

900.21 


3,265.95 . 4,770.22" 

4,673.97 . 

14.00 . 

10,883.18 . 

. 7,815.32 477.19 


3,498.33 . 

. 3,585.81 

. 18,313.53 

. 470.53 

. 968.52 

. 711.01 

. 356.77 

$199,095.11 $250,704.41 $197,877.47 


Total 

a. Salary, board and lodging of officers. 

b. Convict clothing and bedding. 

e. (’ell house, including tobacco and writing material. 

d. Sanitary and medical supplies. 

e. Motive power and steam for cooking, heating and lighting. 

f. General Office expense. 

h. Live stock and implements. 

i. Steam heating and plumbing. 

g. Food-stu(Ts for whole institution. 

j. Transportation and telegraph 

k. Office supplies and postage. 

m. Discharge and parole. n. Miscellaneous. 

o. The data for this analysis were taken from a journal analysis of the books of 
the Reformatory. Some modifications and adjustments may be made in preparing 
the data for publication. It serves the purpose, however, of showing the character 
of cost distribution made by the Reformatory and the extent to which the accounts 
are on a comparative basis with the other penal institutions. 











































































































42 


EFFICIENCY AND ECONOMY COMMITTEE. 


The large number of notes necessary to indicate the differences 
in content of the accounts shown above illustrates one of the important 
defects of the present accounting of the penal institutions. Even in 
the case of the salary account one of the institutions statfes a consoli¬ 
dated total of salaries, board and lodging of officers while the other 
institutions state the salaries alone. One institution has an account 
showing the expense of the chapel and library while another has a 
separate account for the library, the third institution having separate 
accounts for Catholic and Protestant chapel. One institution makes 
a charge to cell houses which includes only the miscellaneous costs 
of their care and furnishing, while another institution charges tobacco 
and writing material to an account of the same name. Even convict 
clothing costs for the separate institutions can not be compared since 
one of the institutions combines in one account the cost of clothing and 
bedding, while the other two make a statement of clothing alone. The 
notes on the schedule above make further comment on this phase of 
the accounting of the institutions unnecessary. 

The only one of the institutions which has any extensive depart¬ 
mental segregation of expense is the Southern Illinois Penitentiary. 
Statements of salaries and repairs are made in detail for the various 
departments both at the Illinois State Penitentiary and the Southern 
Illinois Penitentiary. The accounting segregation of expense by 
departments is less complete for the Reformatory and the Illinois State 
Penitentiary. Neither of the three penal institutions makes a reason¬ 
able classification of expense under departmental captions. For 
example, how much of the expense of the convict kitchen is for food 
supplies? How much is for fuel? What are the total departmental 
administrative operating and maintenance costs as compared with the 
cost of food supplies? These facts are not available at once from 
the accounts. The same lack of a reasonable classification of expenses 
appears in the case of the power plant and repair departments. They 
do not in some cases have satisfactory log sheets, showing the daily 
consumption of fuel, the output of steam, or electricity and other data 
which is important from the standpoint of efficiency tests on boiler 
rooms, engine rooms, and generating plants. 

In addition to the absence of uniformity and a reasonable class¬ 
ification of expenses under departmental captions there is also lack¬ 
ing a proper coordination and use of the data at hand. A glance at 
the biennial report for both the Illinois State Penitentiary and the 
Southern Illinois Penitentiary will show a list of the repairs by depart¬ 
ments. An examination of the book accounts of the subsistence store 
will also show the charges for food to departments. There are also 
salary lists from which one can readily secure the departmental salary 
accounts. But the information available from these various sources 
is not drawn together and organized into a departmental statement of 
classified expense and furnished to the officers in charge of operations, 
the warden or superintendent, the supervising board, the Governor and 
the General Assembly. 

One reason for this improper organization of data is found in the 
absence of a system of internal charges and transfers. The subsis¬ 
tence store does not present a bill to an industry for goods furnished 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


43 


because the payment would go to the State* Treasurer and could not 
be used by the institution. Consequently the subsistence store counts 
Qut a list of its own bills about equal in amount to the cost of goods 
which it furnishes to the industry. The industry pays these bills and 
thus the funds, which would otherwise go to Springfield are retained 
under institution control. While there may be good reason for retain¬ 
ing these funds under institution control, there should be a regular 
transfer system by which the funds alloted to an industry could be 
transferred to the prison proper in payment for goods furnished to 
the industry. According to the present plan an analysis of the 
expenses of the furniture industry might show items of butter, bacon 
and groceries as expenses since the bills actually paid with furniture 
vouchers are not for materials and supplies used by the industry. 
There is no doubt th,at a system of transfers would promote 
a more satisfactory coordination and statement of departmental oper¬ 
ating costs than that which prevails. The ruling of the auditors of 
♦ public accounts in the past have been unfavorable to the development 
of a reasonable system of transfers, but in some of the institutions of 
the State these transfers are now in use and the practice could doubt¬ 
less be extended under proper restrictions to other institutions. 

At the Illinois State Penitentiary the practices which have grown 
out of this miscellaneous distribution of bills materially interfere with 
any accurate statement of the earnings of the local industries. The 
distribution of bills has extended beyond a mere transfer of liability 
in payment for a debt to a transfer of liability without the existence 
of debt. During the summer months of 1914 large amounts of coal 
were paid for by the industries which were not using it, because the 
funds of the prison proper were low. This practically amounts to 
institution appropriation of the excess from the operation of industries 
and charging the funds so absorbed to the expenses of operating the 
industries. The Illinois State Penitentiarv never publishes the earning 
accounts of the industries and the Board of Prison Industries never 
publishes such data. Unless the accounts of the industries were more 
definitely defined and systematically charged these reports would be 
misleading. These practices would be impossible if a system of defined 
accounts were in use for all departments and every department were 
charged a fair price for the goods and services which it employs. 

The cost and property reports of the operations of prison indus¬ 
tries are stated in the various institutions under the following account¬ 
ing captions shown in Schedule 17 below. 

SCHEDULE 17 . ACCOUNTS FOR INDUSTRIES. 

Illinois Illinois State Illinois Southern 

State Penitentiary Reformatory Penitentiary 

Plant .Plant .,.Plant . 

Material .Material .Material . 

Expense . Expense . 

Salaries . 

Repairs . 

There is the same lack of a reasonable analysis of expense in the 
operation of industries as was noted in connection with the operation 












44 


EFFICIENCY AND ECONOMY COMMITTEE. 


of departments. The superintendents of industries need a classified 
statement of incomes and expenses each month. A supervising board 
could not properly check the accounting charges of the institution 
unless it had placed before it from month to month a statement in 
more detail. The supervising board should know how the cost, of 
power, heat, light, water and repairs are distributed as charges against 
the industries and they should be reminded from month to month that 
these charges are being fairly made by seeing the classified operating 
costs of the departments and industries. 

Summary. 

A complete departmental distribution of the operation and main¬ 
tenance outlays with a reasonable classification of costs under these 
departments is lacking in all the institutions. This departmental segre¬ 
gation and the classifications thereunder are fundamental in the prepar¬ 
ation of data for the use of institution managers, the proposed Board 
of Prison Administration, the General Assembly, the Governor and 
the citizens of the State. None of the institutions maintains an appro¬ 
priation and allotment control that would enable the institution warden 
or superintendent to prevent departments from overdrawing their 
allotments. If the departments can not be prevented f**om overdraw¬ 
ing allotments then the institution itself cannot be prevented from 
overdrawing allotments and carrying its purchases far beyond the 
appropriations of the General Assembly. This results in encroach¬ 
ment on the appropriations of the succeeding General Assembly and 
a large deficit from time to time covered by outstanding accounts. 
The warden or superintendent should be in a position to know just 
what department is responsible for such a tendency and be able there¬ 
fore, to check the purchases which produce the overdrafts. 

The lack of a uniform classification of accounts which would 
make the cost data of the various institutions comparable is fully illus¬ 
trated in the discussion of the accounts of the various institutions 
above given. One institution has a cell house account while the others 
have no such general account. One institution has a team account 
which is lacking in the general accounts of the others. There is no data 
showing a comparative feed cost per horse or a comparative unit cost 
of maintaining horses. There is no means of comparing the results 
of the farm and garden production per acre or per thousand dollar 
land value of farm land. The farm accounts of the institutions are 
the most unsatisfactory part of the whole accounting procedure be¬ 
cause they do not permit of a check or audit of the disposition of 
all farm products which the farm and garden yield and give little 
evidence concerning the efficiency or inefficiency of farm and garden 
maintainance. 

The present defects can only be corrected by the introduction of 
a uniform accounting classification for these institutions, by such 
definitions of the accounts as will render data from the separate insti¬ 
tutions comparable; and by the installation of departmental records 
that will enable the warden or superintendent to hold every depart¬ 
mental, officer responsible for the expense and property outlays in¬ 
curred in his department, 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


45 


It may be contended that the keeping of the accounts proposed 
would involve large clerical expense. The record of outstanding lia¬ 
bilities proposed in this report represents the chief addition to the 
clerical work of accounting for the various institutions. This infor¬ 
mation will require an additional ledger. The setting up of the depart¬ 
mental accounts specified in this report would not necessitate any 
material increase in expense. The whole cost accounting plan sug¬ 
gested in this report could be carried on by the clerical force now 
employed at the institutions. Since each voucher must be entered the 
question of entry under a few headings or under a larger number of 
headings is not material. The distribution of the entry as depart¬ 
mental cost data requires a second entry of the figures but not of the 
dates, descriptive matter, folios, etc. 

The installation of a plan of internal reports to departmental 
officers, as suggested in this report, will make unnecessary the larger 
portion of the departmental accounting forces now employed. It is 
probably true that the clerical work now carried on at the institutions 
including the clerical work of the separate departments is as great or 
greater in amount for the two penitentiaries than it would be under 
the plan here proposed. The elimination of unnecessary accounts 
would probably offset the addition of accounts called for in this report. 
This statement is based on a rough estimate. It is safe to say, how¬ 
ever, that the information called for in this report can be obtained 
without any extensive increase in the amount of clerical work in 
the institutions. 

In conclusion it may be said that many commendable activities of 
the Illinois penal institutions could be cited if they came \vithin the 
scope of this report. The attitude of the wardens and .superintendent 
to the inmates is humane and presents a sharp contrast to the unfav¬ 
orable comments which have been frequently made in regard to prisons 
in other states. This report, however, is limited to the accounting and 
financial administration of these institutions and touches only inci¬ 
dentally on the educational work. 


46 


EFFICIENCY AND ECONOMY COMMITTEE. 


PART II. 

STATUTORY AND PROPOSED STATUTORY ACCOUNTING 
REQUIREMENTS OF THE CORRECTIONAL 
INSTITUTIONS. 

ACCOUNTANCY REQUIREMENTS OF THE PROPOSED BILL AND STATUTES 

NOT REPEALED THEREBY. 

The provision in the proposed bill for consolidating the manage¬ 
ment of the penal institutions and the creation of a Board of Prison 
Administration to take the place of the separate boards which now 
manage the several institutions will require, if enacted into law, a 
centralization in their accountancy. The character.of the accounts 
required is indicated below in the summary of sections bearing on 
accounts. 

Section 9 of the bill requires an annual inventory of permanent 
property which 

Section 11 of the bill requires a biennial report to the Governor 
before the regular meeting of the Assembly. 

which report shall contain a statement of the financial and other trans¬ 
actions of the Board during the preceding year. The report shall contain 
the name and salary of every employee of the Board, and of each insti¬ 
tution subject to its control, the per capita cost of maintenance of each 
institution, the total expenditures on account of the institution, the receipts 
from every source, a statement of all sums of money paid into the State 
treasury by each institution, the amount of supplies furnished the insti¬ 
tution and the amount used, the kinds of industries conducted in each insti¬ 
tution, the amount arid value of the materials purchased, and used in the 
prosecution of such industries, and the amount remaining on hand, the 
value of the articles manufactured or produced during the year, and the 
manner of their disposition, the amount sold and the receipts therefrom, 
a statement of any changes that may have been made in the methods of 
administration of the institutions or the rules of discipline and such other 
information of importance as may relate to the general conditions of the 
institutions. 

Under the provisions of the bill it is important that the estimated 
costs of all buildings and large repair jobs be reported to the Fiscal 
Supervisor since he is required to 

receive, examine, and present to the Board with his opinion thereon all 
plans and specifications for the construction of new buildings or repairs 
the estimated cost of which shall exceed two hundred dollars, provided 
that in case of an emergency which interferes with the operation of any 
prison industry or which endangers the safety and security of the prisoners 
the fiscal supervisor may with the approval of the Board resort to the open 
market in order to secure such repairs as may be necessary to restore the 
operating efficiency of the institution at the earliest possible time. A surety 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


47 


bond, in such sum as may be determined by the fiscal supervisor, shall if 
required by the fiscal supervisor be furnished by the contractor whenever 
the value of any work exceeds five hundred dollars. 

Section 13 requires an itemized estimate of all appropriation re- 
luirements. 

Section 16 of the bill provides that 

the managing officers of the penitentiaries and the reformatory shall pre- 
nare and present to the fiscal supervisor, in triplicate, not less than fifteen 
days before the beginning of each period an itemized estimate of all 
supplies for general maintenance and of all machinery, raw materials or 
other articles needed for use in the operation of the prison industries 
in their respective institutions, during the succeeding period, and the amount 
of money necessary for the payment of salaries and to cover the cost of 
making any improvements which, in their judgment are necessary to be 
made during such period. The estimate so presented by each man¬ 
aging officer may include a contingent fund not exceeding five per cent 
of - the total amount of the estimate for maintenance, to be used lor 
emergencies, under such restrictions and conditions as the Board of Prison 

Administration may prescribe. The fiscal supervisor shall 

return to the managing officer of each institution one copy of the said esti¬ 
mates as approved by him ; he shall file one copy with the Auditor of Public 
Accounts, and one copy shall be retained by himself. It shall he the duty 
of the Auditor to issue warrants on the State Treasurer for the 
contingent fund of each institution and such fund shall be turned over 
to the managing officers thereof. Itemized vouchers for all funds, includ¬ 
ing payrolls, shall he drawn in triplicate, one copy being held by the 
managing officer issuing such voucher ,one copy presented to the fiscai 
supervisor and one copy to the Auditor of Public Accounts, who shall issue 
a warrant on the State Treasurer for each voucher. Each voucher shall 
contain a sworn affidavit of the managing officer, or some other bonded 
officer designated by the managing officer, certifying that the supplies and 
materials purchased or improvements or repairs made or special service 
rendered were fully satis factory, or conforming to sample-as the case may 
be; that the approving officer was in no way financially interested in the 
purchase of the work performed, and that lie has full knowledge of the 
value of the purchase or work performed, such affidavit to he made in 
accordance with forms provided for the Board; provided that payrolls 
for temporary- employees employed in cases of emergency may be made 
at any time the services are performed. All such payrolls shall show that 
each and every person named in the payroll actually performed the services 
for the time and at the rate charged in the payrolls. 

' Other sections provide that: 

the State Treasurer shall act as treasurer of all funds within control of the 
Board of Prison Administration, of all appropriations made by the General 
Assembly for tire benefit and use of the penitentiaries and the reformatory, 
and of all moneys received by the managing officers therefrom the sale of 
articles manufactured or produced by the labor of convicts or from any 
other source, provided that the monthly contingent fund shall be placed 
pot later than the first day of the period during which it is to be used, 
to the managing officer of the institution who shall be treasurer of sucii 
funds. All moneys collected by the managing officer of each institution 
from the sale of the products of convict labor or from any other source 
whatsoever shall be covered monthly into the State treasury and a detailed 
statement of all such receipts shall he made monthly to the fiscal super¬ 
visor, by the managing officer of the institution. 

They (the managing officers) shall be appointed by the Board of Prison 
Administration for a term of six years and may be removed by the Board 
only for incompetency, neglect of duty or other causes which render them 

incapable of discharging their duties. They and their 

families (wife and minor children) shall be provided with suitably furnished 
apartments for residence purposes within the institution, and shall be 




48 


EFFICIENCY AND ECONOMY COMMITTEE. 


allowed the necessary food supplies for their sustenance. But such sup¬ 
plies shall be only such as may be drawn from the 'general stock purchased 
for the subsistence of the prisoners, and each warden or superintendent 
shall make a monthly report to the Board of Prison Administration show¬ 
ing the amount and value of such supplies drawn by him during the pre¬ 
ceding month. 

.They (the managing officers) shall take charge of all money 

and other property in the possession of each convict at the time of his 
admission to the institution, furnish him a receipt therefor and return same 
to him upon his discharge or deliver it to any other person who has a legal 
right thereto. They shall furnish each convict at the time of his discharge 
a suit of clothes, transportation to the place where he was convicted or to 
any other place equidistant and in addition pay him ten dollars in money. 
They shall make monthly reports to the Board of Prison Administration 
showing the number of prisoners admitted to the institution during the 
preceding month, the number discharged, the number remaining at the time 
of the report, the pay roll of the institution during the month and such 
other matters of information as they may be required by the Board to 

furnish.They shall also make an annual report.The 

annual report shall also contain full information in regard to any and all 
industries operated by the institution, including expenditures and receipts 
.The said report shall be incorporated in extenso or in sum¬ 
marized form in the report of the Board of Prison Administration. 

Section 38 provides that 

The amount of surplus standing on the books of the penitentiary or 
reformatory to the credit of any prisoner may be drawn by the prisoner 
during his imprisonment only upon the certified approval of the warden 
of said penitentiary or superintendent of said reformatory to aid the 
family of such prisoner, or for books, instruments, and instruction, not 
supplied by the penitentiary or reformatory to men of his grade; or may, 
with the approval of said warden or superintendent, be so disbursed with¬ 
out the consent of the prisoner. 

So far as could be ascertained all other laws affecting directly 
the accounting procedure of the penal institutions are repealed by the 
provisions of the bill with the exception of an act requiring an inven¬ 
tory of State property which was approved June 23, 1913. This act 
was made to apply to all State institutions excepting those under the 
supervision of the Board of Administration and the Charities Com¬ 
mission. This law requires a perpetual inventory of all property and 
supplies. 

The law passed in 1913 creating the Legislative Reference Bureau 
made certain accounting requirements of the State departments and 
institutions. These requirements are found in paragraph 6 of the law 
as follows: 

The officers of the several departments of the State government 
shall make duplicate reports by the first day of November next preceding 
the convening of the next regular session of the General Assembly of the 
appropriations which are required for their several departments for the 
biennium for which appropriations are to be made by the next General 
Assembly. One of the said duplicate reports shall be filed, with the Gov¬ 
ernor, and the other with the secretary of said reference bureau. 

SUMMARY OF ACCOUNTING REQUIREMENTS OF THE BILL AND GENERAL 

STATUTES. 

(1) An annual inventory of permanent property. 

(2) Annual report containing: 

a. Salaries and names of all employees of the Board and the respec¬ 
tive institutions. 







ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


49 


b. Per capita cost of maintenance of each institution. 

c. The total expenditures on account of the institution. 

d. A statement of all moneys paid into the treasury from each insti¬ 
tution. 

e. The receipts from every source. 

f. Amount of supplies furnished the institution and the amount used. 

g. Reports on industries showing : 

(1) Amount and value of materials purchased. 

(2) Amount used in carrying on the industries. 

(3) Balance of materials on hand. 

(4) Value of articles produced or manufactured during the year. 

(5) Amount sold and receipts therefrom and the manner of dis¬ 
position of all commodities produced or manufactured. 

(3) All appropriation requests to be itemized. 

(4) Managing officers must make to the Board periodical reports 
estimating amount of supplies required for: 

a. General maintenance. 

b. Machinery. 

c. Other articles and supplies used in the operation of prison indus¬ 
tries. 

(5) The above report and all vouchers to be made in triplicate, 
one fo rthe managing officer, one for the Fiscal Supervisor, and one 
for the Auditor of Public Accounts. 

(6) State Treasurer to act as treasurer for all funds except petty 

cash. 

(7) Managing officers must make a monthly report showing the 
amount and value of supplies drawn by them during the month. 

(8) The managing officers have charge of funds of prisoners. 

(9) In addition to the requirements of the bill proposing the 
Board of Prison Administration, there is a State law which practically 
requires a perpetual inventory of the property and supplies of the 
penal institutions. 

(10) There is also a State law requiring all departments of the 
State government to file estimates of appropriations required for the 
succeeding biennium on or before the first Monday of November pre¬ 
ceding a session <ff the General Assembly. 


50 


EFFICIENCY AND ECONOMY COMMITTEE. 


PART III. 

SCHEDULES OF DEFINED ACCOUNTS FOR THE 
DEPARTMENTS AND INDUSTRIES OF THE 
CORRECTIONAL INSTITUTIONS 

^SCHEDULES OF OPERATION AND MAINTENANCE ACCOUNTS BY 
DEPARTMENTS. 

Many of the accounts appearing in the operation and maintenance 
schedules below occur as departmental accounts in a large number of 
departments. Their definitions below will serve as definitions for the 
same accounts in various departments. 

A. Salary and wages. Charge to these accounts the salary and 
wages of all employees whose time is devoted to the work of the 
respective departments concerned. 

B. Stationery, office supplies and printing. .These accounts 
should in each case be debited with the cost of all stationery, office 
supplies and printing purchased for the respective departments. The 
accounts should be credited at the time of taking the regular inven¬ 
tory with the stationery and office supplies then on hand. 

C. Postal supplies. The postal supplies accounts should be debited 
with the cost of all postal supplies purchased for the respective de¬ 
departments and credited with the postal supplies on hand at the time 
the regular inventory is taken. 

D. Heat, light and water. This account should* be charged with 
the cost of heat, light and water used by the various departments. 
There should be no credits to this account except refunds or com¬ 
pensation for errors in charges. Any local power plant furnishing 
these services should be credited with the cost* of the services so 
furnished, as indicated by the operation and maintenance accounts of 
the department. 

E. Fuel. The fuel used by the power plants is usually kept in 
stores. A log sheet for the boiler in question should show the amount 
of fuel devoted to boiler use each day. The cost of this fuel should 
be charged to the boiler account in question and credited to the fuel 
store. In the operation of the industries and departments the boiler 
room is one of the clearing accounts and makes a sufficient charge for 
steam to cover the boiler room costs including the cost of fuel 
*used. When fuel is used by departments in furnishing steam or heat 
direct it is charged as fuel to such departments. 

F. Steam. These accounts appear as a cost of operation in the 
engine room and in the kitchen securing steam from the boiler room. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


51 


The boiler room should charge for this steam on the basis of the cost 
of its production as shown by the boiler room operation and main¬ 
tenance accounts. The boiler room, as a clearing account, would take 
credit for the amount so charged. While steam meters may be used 
for some of the main pipes leading out of the boiler room it will 
probably be necessary to make engineering estimates of amounts used 
in some cases. Under the account of heat, light and water, the chief 
item will be steam furnished from the power plants for heating pur¬ 
poses. It may be necessary to charge this steam to the industries and 
other departments partly on the basis of the floor space heated. At 
any rate competent engineers agree that it is possible to reach a fair 
approximation to the amounts of steam used in various connections. 
The particular experiments required to make these approximations 
depend partly on the local situations. 

G. Electrical power. In case this is purchased the amounts used 
by the various departments and industries can be readily determined 
by the use of meters and the charge for its use should be made on this 
basis. Operation and maintenance of transmission mains or regular 
stations equipped with motors should also be charged to the various 
departments on the basis of the amounts of electricity used. Where 
there is a regular station equipped with motors as in the case of the 
stone department its maintenance and operation should be charged to 
the stone department as administrative costs to be added as a power 
cost to the outlay for the power purchased. The charges for electric 
light should be made on the basis of electric light meters used for the 
various industries and departments. 

H. Materials for production. In the case of the clothing room the 
cost of cloth and trimmings will be a charge to materials of produc¬ 
tion. The term, supplies, as distinct from materials usually refers to 
commodities used up in production and not constituting the essential 
parts of the finished products. Coal and fuel are supplies and not raw 
materials. The trade schools and the manual training department, 
which may be classed as a trade school for purposes of accounting, 
use materials in their handicraft work. The various industries and 
departments have materials on hand when the inventories are taken 
preparatory to closing the books. The cost of these materials should 
be credited to the material account. 

I. Food supplies. Charge to these accounts the cost of all food 
furnished to the various kitchens. The accounts should be credited 
with the cost of all food on hand at the time of taking an inventory. 
The food charged out to the various departments will be credited to 
the subsistence store. 

J. Administrative and operating costs. In the schedules supple¬ 
mentary to the general schedules of the departments it is convenient 
to group all of the operation and maintenance costs other than one 
principal item such as food or medical supplies under one total, which 
may be designated as administrative and operating costs for the de¬ 
partment. The administrative and operating costs of the subsistence 
store must be distributed on the basis of sale's to- the departments. 

K. Feed for live stock. If the farm superintendent, or officer 
charged with supervising the feeding of live stock, would make sped- 


52 


EFFICIENCY AND ECONOMY COMMITTEE. 


fication feed rations for live stock of every kind a daily report show¬ 
ing numbers of animals fed would also carry the total of feed of each 
kind to be credited to the feed barns. Since this kind of supervision 
represents the approved method, it was presumed to be the plan for 
which accounts should be prepared. It will be necessary therefore to 
charge each barn with the feed supplies stored there under separate 
accounts for each kind of feed. These feed accounts of the feed 
barn should then be credited with the amount of feed of the several 
kinds taken out as shown by the daily feed report. The adminis¬ 
trative and operating costs of the barn would be charged to the main¬ 
tenance of the various kinds of stock on the basis of the value of feed 
charged to that kind of stock. 

L. Clothing. (Material.) This account is charged with the cost 
of material going into the garments. The administrative costs are 
distributed on the basis of the hours of prison labor shown in the 
specification cost of each kind of garment. This specification labor, 
if checked by the efficiency sheets of the laborers, will serve as a satis¬ 
factory basis of distribution. 

M. Cash for discharged prisoners. Charge to this account the 
cash paid to discharged prisoners as required by statute. 

N. Gasoline, oil and waste. Charge to these accounts the cost of 
all gasoline, oil, waste purchased for the respective departments, credit¬ 
ing them with these supplies on hand at the time of taking the inven¬ 
tory. 

O. Tobacco. Charge to this account the cost of all tobacco 
furnished to the prisoners. The store room or tobacco shop can readily 
handle these supplies and take credit for all supplies furnished. 

P. Medical supplies for prisoners. Charge to this account* the 
cost of all medical supplies purchased by the hospital and credit it 
with supplies on hand at the time of taking an inventory. 

Q. Barber supplies. Charge to this account the cost of all barber 
supplies. Credit the account with the cost of supplies on hand at the 
time of taking a regular inventory. 

R. Hats and caps. Charge to these accounts the cost of all 
materials used in making hats and caps as shown by the material 
charged to these accounts by the clothing rooms, plus administration 
costs, or the purchase price of these commodities if they are not manu¬ 
factured locally. 

S. Shoes for prisoners. Charge to this account the cost of shoes 
sold to the institution by the shoe industry. They should be sold by 
the shoe industry at the regular price for such commodities. 

T. Laundry supplies. In order to properly distribute these sup¬ 
plies to the various departments some regular list price for pieces of 
every description must be adopted as a basis for the distribution of 
the total charge of laundry supplies purchased by the respective laun¬ 
dries. Every order for laundry work should then bear a charge by 
the laundry. At the end of the month or at the time of closing the 
accounts the actual cost of supplies used may be charged against the 
respective departments in proportion to these operating charges made 
to the departments when the work was done. The laundries them- 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 53 

selves, which are clearing accounts, will charge to laundry supplies the 
cost of these supplies purchased and credit the account with the sup¬ 
plies on hand at the time of closing. 

U. Ammunition. Charge to these accounts the cost of all ammu¬ 
nition bought for the respective departments and credit them with 
ammunition on hand at the time of taking an inventory. 

V. Travelling expenses. This should be charged to the depart¬ 
ments whose employees incur the expense. In case one departmental 
officer travels for another department the travelling account of the 
department incurring the expense may be credited and the other 
department charged. This plan is important in giving a managing 
board appropriate control over the outlays in this connection. 

W. Seed, plants, etc. Charge to these accounts the cost of seed, 
plants, cuttings, etc., used on the lawns and in greenhouses, or in the 
gardens or officers’ buildings. 

X. Ordinary repairs. Charge to these accounts the cost of all 
ordinary repairs on the property listed under the respective depart¬ 
mental property accounts. Ordinary repairs are those recurring in 
amounts approximately equal from year to year. 

Y. Extraordinary repairs. Charge to these accounts the cost of 
all extraordinary repairs made on the property of the respective de¬ 
partments. These repairs are those annual repairs which do not recur 
in approximately equal amounts from year to year. 

ZL. Over, shortage and loss. In connection with the inventory of 
the kinds of property listed in the various departments there will be 
amounts missing, if the preceding inventory and purchases for the 
year are taken into consideration. This difference between total prop¬ 
erty of a given department as shown by the property account and the 
inventory should be credited to the property account as a loss and 
debited to over, shortage and loss. This amount under tools and imple¬ 
ments would be expected to be comparatively large. Table furnish¬ 
ings, breakages and condemned linen would also be credited to the 
departments concerned at the inventory period or when the property 
is condemned. In this way the inventory will serve to correct the 
property accounts and hold the departments responsible for property 
charged to them. This account is not listed in the schedules below but 
should be inserted wherever there is occasion for it. 

Z. Depreciation and loss. The durable equipment is also subject 
to a regular depreciation from wear and tear and obsolescence. This 
depreciation may be taken account of before the property is condemned 
as scrap by setting up a depreciation liability account against these 
various property accounts in connecton with drawing up the property 
schedule at inventory time. The amount credited to these various de¬ 
preciation liability accounts should also be debited to the respective 
depreciation and loss accounts. If any durable property is consigned 
to the scrap heap the property account concerned should be credited 
with its cost and the depreciation liability opposite this property ac¬ 
count should be debited with a similar amount. The cost of replace¬ 
ment would then be debited to the respective departmental property 
accounts. In this way the inventory at cost, less the respective de- 


54 


EFFICIENCY AND ECONOMY COMMITTEE. 


preciation liability accounts will always equal the present value of the 
property. Unless some such plan is employed the property accounts 
will soon get out of date and the operatng costs will be improperly 
stated 

IZ. Sundry. Charge to these accounts the unclassified expenses 
of the various departments. 

AZ. Overtime for prison labor. Charge to these accounts any 
amounts paid to prisoners for work performed. The account is used 
only in the industries because at the present time it does not occur else¬ 
where. But it may be set down as an account in any department where 
the expense is incurred. 

HZ. Hours of prison labor. This information may be kept by 
departments without making it a financial account. There are reasons 
which might be assigned for setting the amount of prison labor down 
as both an income and an expense at fifty to seventy-five cents per day. 
But at any rate it should be kept by departments as statistics. It is 
put down with the financial accounts in order that it may be properly 
defined for the departments. 

In addition to the statistical item of hours of prison labor, record 
may be kept for each department of industry of the “rent burden” and 
“interest burden” occasioned by the State investment involved. 

ZR. Rent burden. This term refers, in this report to an estimated 
rental on buildings and building space. It is not included in the 
financial schedules but it is of significance as a statistical item and calls 
attention to the saving involved in the furnishing of buildings and 
building sites instead of incurring an outlay for their rental. So far 
as possible the rate should correspond closely to what would be the 
market rate for such accommodations. 

ZP. Interest burden. This term refers to an estimated interest 
on the investment in machinery and other assets not included in the 
items of buildings and building sites. The reason for separating the 
“interest burden” and “rent burden” into two items is that there is 
often an alternative of renting space, while still making investment in 
machinery and other assets. The interest-burden rate should be ap¬ 
proximately equal to what The state would have to pay for the use of 
funds or approximately equal to the current rate of interest on long¬ 
term state bonds. As a statistical item the “interest burden” serves 
the same purpose as the “rent burden” discussed above. It is not 
included in the financial accounts of this report but may be added to 
the statistical tables. Wherever used both the “interest burden,” and 
the “rent burden,” terms should be accompanied by a note calling at¬ 
tention to the fact that they do not represent outlays of money during 
the period un4er consideration but are used for the purpose of calling 
attention to the significance of the property investment involved. 

In order to make the accounting schedules more complete the 
account of board of officers could be appropriately created in con¬ 
nection with the departments and industries. In case this account is 
used, it should be charged with the cost of the board of the officers of 
the respective departments in which it occurs. At the same time the 
officers’ kitchen and dining room would be credited with the amount 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


55 


so charged. The accounts appearing in the schedules, as they now 
stand, under the caption of officers’ subsistence would disappear 
except as statistics in the annual report if the officers’ kitchen and 
dining room account were cleared by means of the charges to the 
respective departments. 

The departments are numbered consecutively. If it is desired to 
insert a department number without changing the numbers of other 
departments, decimal units may be used. For example a departmental 
account between 29 and 30 might be called 29.1. The letters used in 
connection with the departmental numbers refer to the definitions of 
accounts preceding the schedules. The letters Nl, N2, etc., always 
refer to new accounts not defined in the introduction. Numbers alone 
or numbers preceding letters always refer to department numbers. 
Divisions of any of the regular accounts defined in the introduction 
are indicated by repeating the letter for each division added. For 
example a second administrative and operating under a given depart¬ 
ment would be designated by JJ instead of J. \ 

DEPARTMENTS SUPPORTED MAINLY BY GENERAL REVENUES. 

Board of Prison Administration, i. 

IA. Salary and wages. 

IB. Stationery, office supplies and printing. 

IC. Postal supplies. 

ID. Heat, light and water. 

IX. Ordinary repairs. 

IY. Extraordinary repairs. 

IZ. Depreciation and loss. 

1SZ. Sundry. 

1HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Warden or Superintendent’s Office, 2 . 

Prison Administration, i. 

2A. Salaries and wages. 

5.IB. Stationery, office supplies and printing. 

2C. Postal supplies. 

2V. Travelling expenses. 

2Z. Depreciation and loss. 

2SZ. Sundry. 

2HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Warden House Building, j. 

3A. Salary and wages. 

3D. Heat, light and water. 

3W. Seed, plants, etc. 

3X. Ordinary repairs. 

3Y. Extraordinary repairs. 

3Z. Depreciation and loss. 

3SZ. Sundry. 

3HZ. Hours of prison labor. (Statistics.) 


56 


EFFICIENCY AND ECONOMY COMMITTEE. 


Prison Administration—Institution Grounds, 4 . 

4A. Salary and wages. 

4W. Seeds and plants. 

4D. Heat, light and water. 

4SZ. Sundry. 

4HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Warden or Superintendent's Suite, 5 . 

5A. Salary and wages. 

51. Food supplies. See Exhibit 1. 

5J. Laundry, administrative and operating costs. 

Charge to this account the fair proportion of the balance of 
accounts under department 56 after crediting the account with laundry 


supplies. 

See account T. 

5T. 

Laundry supplies. 

5F. 

Steam furnished for kitchen. 

5E. 

Fuel for kitchen. 

5X. 

Ordinary repairs. 

5Y. 

Extraordinary repairs. 

5Z. 

Depreciation and loss. 

5SZ. 

Sundry. 


5HZ. Hours of prison labor. (Statistics.) 

Prison Administration—General Accounting Office, 5 ./ 

5.1 A. Salary and wages. 

5.1 B. Stationery, office supplies and printing. 

5.1C. Postal supplies. 

5.IX. Ordinary repairs. 

5.1Y. Extraordinary repairs. 

5.1Z. Depreciation and loss. 

5.1SZ. Sundry. 

5.1HZ. Hours of prison labor. (Statistics.) 

Prison Administration — Officers' Subsistence, 6 . 

See Department 63. 

61. Food served. 

6 T. Administrative and operating. See also 5J. 

6 JJ. Administration and maintenance of store. See also SJ. and 

i6jj. 

Prison Administration — Women's Prison — Officers' Building, 7 . 

7D. Heat, light and water. 

Charge to this account the cost of heat, light and wafer furnished 
to the officers’ buildings of the women’s prison with the exception of 
the cost of the steam furnished the officers’ kitchen for cooking pur¬ 
poses. The steam for cooking purposes is furnished during the sum¬ 
mer by the power house of the men’s prison. The rate of consumption 
of steam for cooking purposes may be assumed to be the same during 
the winter months as it is in summer. The boiler room of the women’s 
prison furnishes heat during the winter months. The entire cost of 
the operation of this boiler room should be charged to the account 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


57 


of light, heat and water. The account should then be credited with 
the heat used for cooking purposes in the officers’ building, the bal¬ 
ance of the account being the cost of heat, light and water for the 
building. The amount of light and water consumed should be 
determined by meters. 

8 J. Laundry, administrative and operating. (See also 5J.) 

7T. Laundry supplies. 

7W. Seed, plants, etc. 

7X. Ordinary repairs. 

7Y. Extraordinary repairs. 

7Z. Depreciation and loss. 

7SZ. Sundry. 

7HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Womens Prison — Officers’ Kitchen and 
Dining Room, 8. 

8 A. Salary and wages. 

8 B. Stationery, office supplies and printing. 

8 E. Fuel. 

8 F. Steam furnished for kitchen. 

81. Food supplies. (See also Account 631.) 

8 J. Laundry, administrative and operating. (See also 5J.) 

8 T. Laundry supplies. 

8 X. Ordinary repairs. 

8 Z. Depreciation and loss. 

8 SZ. Sundry. 

8 HZ. Hours of prison labor. 

Prison Administration — Women’s Prison—Confinement and Discipline 

Prisoners, p. 

9A. Salary and wages. 

9B. Stationery, office supplies and printing. 

9C. Postal supplies. 

9D. Heat, light and water. 

9X. Ordinary repairs. 

9Y. Extraordinary repairs. 

9Z. Depreciation and loss. 

9SZ. Sundry. 

9HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Confinement and Discipline of Male 
Prisoners, n. 

11 A. Salary and wages. 

IIB. Stationery, office supplies and printing. 

IIC. Postal supplies. 

IID. Heat, light and water. 

IIE. Fuel. 

11U. Ammunition. 

IIX. Ordinary repairs. 

IIY. Extraordinary repairs. 

IIZ. Depreciation and loss. 

11SZ. Sundry. 

11 HZ. Hours of prison labor. (Statistics.) 



58 


EFFICIENCY AND ECONOMY COMMITTEE. 


Prison Administration—Parole of Prisoners, 12 . 

12 A. Salary and wages. 

12B. Stationery, office supplies and printing. 

12C. Postal supplies. 

12V. Travelling expenses. 

12X. Ordinary expenses. 

12Y. Extraordinary repairs. 

12Z. Depreciation and loss. 

12SZ. Sundry. 

12HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Receiving and Discharging Prisoners, 13 . 

13A. Salary and wages. 

13B. Stationery, office supplies and printing. 

13C. Postal supplies. 

13J. Administrative and operating—clothing room. See also 5. 

13L. Discharge clothing. 

13M. Cash allowance. 

13SZ. Sundry. 

13HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Institution Teams and Vehicles, 14 . 

14A. Salary and wages. 

14K. Feed. 

14NI. Care of teams. 

Charge to this account the cost of all blacksmithing and all 
veterinary supplies and services. 

14K. Ordinary repairs. 

14Y. Extraordinary repairs. 

14SZ. Sundry. 

14Z. Depreciation and loss. 

14HZ. Hours of prison labor. (Statistics.) 

Prison Administration—Institution Automobiles, 13 . 

15A. Salary and wages. 

15NI. Gasoline, oil and waste. 

Charge to this account the cost of all gasoline, oil and waste pur¬ 
chased for use in the operation and maintenance of automobiles, for 
the institution work. 

15X. Ordinary repairs. 

15Y. Extraordinary repairs. 

15Z. Depreciation and loss. 

15SZ. Sundry. 

15HZ. Hours of prison labor. (Statistics.) 

Maintenance of Male Prisoners — Subsistence, 16 . 

See Department 58. 

16T. Food served. 

16J. Administrative and operating. See also 5J. 

16JJ. Administration and maintenance of store. See also 5J. 

The cost of the operation of the prison store room should be dis¬ 
tributed on the basis of the total amount charged from the store to 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


59 


the respective accounts. The total amount charged from the store 
to the convict kitchen and dining room divided by the total charge 
from the store to all departments will give the fraction of the cost of 
operation of the store which should be charged to the operation of the 
convict kitchen and dining room. At the same time the clearing 
account of prison store operation should be credited with the amount 
so charged. 

16TZ. Tobacco. 

16SZ. Hours of prison labor. (Statistics.) 

Maintenance of Male Prisoners — Sanitation, if. 

17F. Cost of medical supplies furnished prisoners. 

17J. Administration and operating hospital. See also 5J. 

17HZ. Hours of prison labor. (Statistics.) 

Charge this account with the total number of hours of prison labor 
devoted to the operation and maintenance of the institution hospital. 
See also department 62. . . 

Maintenance of Male Prisoners — Laundry, 18 . 

18J. Laundry administration and operating. See also 5J. 

18T. Laundry supplies. 

18HZ. Hours of prison labor. (Statistics.) 

Maintenance of Male Prisoners—Barber Work, 19 . 

19G. Cost of barber supplies. 

19J. Administration and operating barber shop. See also 5J. 
19HZ. Hours of prison labor. (Statistics.) 

Maintenance of Male Prisoners—Miscellaneous Furnishings, 20 . 
20J. Administrative and operating—clothing. See also 5J. 

20L. Clothing. (Material.) 

20Z. Shoes for prisoners. 

20NI. Shoe repairs. 

Charge to this account the cost of all shoe repairs. The repair 
shop or clothing room should be credited for the amount so charged. 
201. Hats and caps. (Material.) 

20JJ. Administrative and operating—hats and caps. 

20HZ. Hours of prison labor. (Statistics.) 

20NI. Baths.* 

Charge to this account the cost of all supplies furnished for male 
prisoners’ bathing facilities. 

Farms and Garden — Prisoners ' House, 20.1 

20.1 A. Salary and wages. 

20.1 B. Stationery, office supplies and printing. 

20.1C. Heat, light and water. 

Farm and Garden—Prisoners House, 20 . 1 . 

20.1L. Fuel. 

20. IX Ordinary repairs. 

20.1Y Extraordinary repairs. 

20.1Z Depreciation and loss. 

20.1SZ Sundry. 





60 


EFFICIENCY AND ECONOMY COMMITTEE. 


Farm and Garden — Prisoners’ Subsistence, 20 . 2 . 

20.21. Food supplies. 

20.2L. Fuel. 

Charge to this account the cost of all fuel used in cooking for the 
farm and garden prison house. At the same time the stock of fuel 
for the farm prison house should be credited. 

20.2X. Ordinary repairs. 

Charge to this account all ordinary repairs on the furniture, fix¬ 
tures and equipment of the convict kitchen and dining room of the 
farm prison house. 

20.2Z. Depreciation and loss. 

20.2Y. Extraordinary repairs. 

Charge to this account all extraordinary repairs on the furniture, 
fixtures and equipment of the convict kitchen and dining room of the 
farm prison house. 

20.2SZ. Sundry. 

Maintenance of Female Prisoners — Subsistence, 21 . 

211. Food supplies. 

Charge to this account the cost of all food .furnished the regular 
convict kitchen from the store room and other sources. At the same 
time the store room should be credited for the food so furnished. See 
also Account 631. 

21J. Administration and operating—convict kitchen and dining 
room. See also Account 5J. 

21JJ. Administration and operating—store. 

The cost of the operation of the prison store room should be dis¬ 
tributed on the basis of the total amount charged from the store to the 
respective accounts. The total amount charged from the store to the 
convict kitchen and dining room divided by the total charge from the 
store to all departments will give the fraction of the cost of operation 
of the store which should be charged to the operation of the convict 
k : tchen and dining room. At the same time the clearing account of 
prison store operation should be credited with the amount so charged. 

21. Hours of prison labor. (Statistics.) 

Charge to the account the total number of hours of prison 
labor employed in the convict kitchen and dining room, at the same 
time crediting the clearing account with the same number. Charge 
this account also with the same fraction of the total number of hours 
of prison labor employed in the administration of the store that was 
used in determining the proportion of the total cost of store admin¬ 
istration chargeable under the subsistence department. 

Maintenance of Female Prisoners — Sanitation, 22 . 

22F. Medical supplies furnished prisoners. 

Charge to this account the cost of all medical supplies furnished 
the convicts. The hospital account, which is made a clearing account, 
should be credited with the supplies so charged. 

22J. Administration and operating—hospital. See also 5J. 

22HZ. Hours of prison labor. (Statistics.) See also 21HS. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


61 


Maintenance of Female Prisoners — Laundry, 23 . 

23T. Laundry supplies. 

Charge to this account the cost of all laundry supplies used in the 
operation of the prison laundry. 

23J. Administration and operating—laundry. See also Account 
5J. 

23HS. Hours of prison labor. (Statistics.) 

Maintenance of Female Prisoners—Miscellaneous Furnishings, 24 . 
24L. Clothing. 

24R. Hats, caps, etc. 

24J. Administration and operating—clothing. 

24JJ. Hats and caps. Administration and operating. See also 5J. 
24S. Shoes. 

24NI. Baths. 

Charge to this account the cost of all supplies furnished for bath¬ 
ing facilities for women prisoners. 

24HS. Hours of prison labor. (Statistics.) 

Charge to this account the hours of prison labor devoted to the 
production or purchase of all commodities classed under furnishings. 

Religious and Educationals—Religious Instruction, 23 . 

25A. Salary and wages. 

25B. Stationery, office supplies and printing. 

25C. Postal supplies. 

25D. Heat, light and water. 

25X. Ordinary repairs. 

25Y. Extraordinary repairs. 

25Z. Depreciation and loss. 

25HZ. Hours of prison labor. (Statistics.) 

Religious and Educational—General Education, 26 . 

26A. Salary and wages. 

26B. Stationery, office supplies and printing. 

26D. Heat, light and water. 

26L. Fuel. 

26X. Ordinary repairs. 

26Y. Extraordinary repairs. 

26Z. Depreciation and loss. 

26SZ. Sundry. 

26HZ. Hours of prison labor. (Statistics.) 

Charge to this account the total number of hours of prison labor 
devoted to general education or to the operation and maintenance of 
the building and equipment devoted to general education. The power 
and repair plant should be credited with all labor furnished in connec¬ 
tion with the repair and maintenance of the building and equipment 
used for general educational purposes. 

Religious and Educational—Trade Schools, 27 . 

The accounts scheduled under the caption of “Trade Schools” are 
intended for use in recording the operations of each trade school 


62 


EFFICIENCY AND ECONOMY COMMITTEE. 


which may be conducted in any of the institutions. In case any de¬ 
partment of an institution produces commodities for sale to merchants 
on the open market, or to state institutions, the department should be 
classed as an industry in the application of the accounts which are 
scheduled in this report. In case a specific set of accounts is sug¬ 
gested for some department which may be classed as a trade school 
this set of accounts should be employed instead of the one suggested 
under this caption. Manual training departments require the same 
accounts as the trade schools. 

27A. Stationery, office supplies and printing. 

27D. Heat, light and water. 

27R. Materials for production. 

27X. Ordinary repairs. 

27Y. Extraordinary repairs. 

27Z. Depreciation and loss. 

27SZ. Sundry. 

27HZ. Hours of prison labor (Statistics). 

Charge to this account the number of hours of prison labor de¬ 
voted to the production of articles and commodities made in the trade 
schools, or to the maintenance and operation of the school. 

28HZ. Hours of prison labor (Statistics). 

Charge to this account the number of hours of prison labor de¬ 
voted to the maintenance and operation of the farm prison house. Do 
not charge to this account the number of hours of prison labor em¬ 
ployed in connection with the maintenance and operation of the kitchen 
and dining room of the farm prison house. 

Camps—Camp Dunne, 28 . 

28A. Salary and wages. 

281. Food supplies. 

28V. Travelling expenses. 

28Z. Depreciation and loss. 

28HZ. Sundry. 

Stone Department, 29 . 

29A. Salary and wages. 

29B. Stationery, office supplies and printing. 

29C. Postal supplies. 

29D. Heat, light and water. 

29K. Ordinary repairs. 

29Y. Extraordinary repairs. 

29NI. Freight, express and cartage. 

Charge to this account the cost of all freight, express and cartage 
paid on material or supplies received or shipped by the Stone Depart¬ 
ment. Credit this account with the reimbursements of money so ex¬ 
pended and for all freight, express and cartage chargeable to installa¬ 
tion or property accounts. 

29G. Electric power. 

29N2. Compressed air power. 

Charge to this account the cost of compressed air power used in the 
stone department, as shown by the clearing account entitled “Com¬ 
pressed Air Plant/’ Credit the compressed air account with the 
amount so charged. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


63 


29N3. Steam power. 

Charge to this account the cost of operating the steam power 
plant as shown by the clearing account of the steam power plant of 
the stone department. Credit the clearing account of the steam power 
plant with the amount so charged. 

29Z. Depreciation and loss. 

29SZ. Sundry. 

29HZ. Hours of prison labor (statistics). 

In the stone department work is done by groups of men and tasks 
are set for groups rather than for the individual. The unit of per¬ 
formance is the breaking, loading and delivering a yard of stone to the 
crusher. Tasks are set in the terms of this unit. It has been the 
practice in one of the penitentiaries to allow any squad of prisoners 
to quit for the day when it had finished the task assigned and this plan 
seems to have secured good results. 

It is hot clear why the prisoners in the stone department should 
not be allowed to earn overtime by overtime work just as in the case 
of the industries. In case this is done the foreman of the stone de¬ 
partment should report the performance of each squad of men, indi¬ 
cating the convict numbers of the men constituting the squad. The 
overtime should be stated in terms of fractions of the regular task set. 

DEPARTMENTS SUPPORTED MAINLY BY EARNINGS. 

Farm and Garden — Administration, 30 . 

30A. Salary and wages. 

Charge to this account the salaries and wages of the farm super¬ 
intendent and all other employees who are hired in connection with 
the administration of the farm and garden. Do not charge to this 
account the salaries of guards for farm prisoners. 

30B. Stationery, office supplies and printing. 

30D. Heat, light and water. 

Charge to this account the cost of heat, light and water furnished 
to the superintendent’s house. 

In case the superintendent is not furnished with a home and sub¬ 
sistence some of the accounts scheduled under this department will not 
be required. In case the farm prisoners are maintained in the institu¬ 
tion proper other of the accounts scheduled under this department will 
not be required. 

30L. Fuel. 

Charge to this account the cost of fuel used in the maintenance of 
the farm superintendent’s home. In case the house is heated with 
fuel the item of heat may be deducted from account 30D. 

301. Food supplies. See Exhibit No. 1. 

30X. Ordinary repairs. 

30Y. Extraordinary repairs. 

30Z. Depreciation and loss. 

30SZ. Sundry. 

30HZ. Hours of prison labor. (Statistics.) 


64 


EFFICIENCY AND ECONOMY COMMITTEE. 


Farm and Garden — Officers’ Subsistence, 31. 

311. Food supplies. 

In so far as the menu of officers is the same as that of the prison¬ 
ers, the officers should be charged with a per capita cost equal to that 
of the prisoners. They should be charged in addition with all addi¬ 
tional food supplies furnished the prison house kitchen and dining 
room for officers’ consumption. After a careful preparation of the 
menus both for prisoners and officers and a further careful examina¬ 
tion of the average portions required for prisoners and officers, it will 
be possible to properly apportion the charges for food between prison¬ 
ers^ and officers. 

31J. Administrative and operating. See 6N2. 

The subsistence of guards should be credited to accounts 311. and 
31J. respectively and the board of such officers charged to account 
61. and 6J. 

Farm and Garden — Automobile, 32. 

32N. Gasoline, oil and waste. 

32X Ordinary repairs. 

32Y. Extraordinary repairs. 

32Z. Depreciation and loss. 

32SZ. Sundry. 

32HZ. Hours of prison labor (Statistics). 

Farm and Garden — Machinery, Implements, Vehicles and Harness, 33. 
33X. Ordinary repairs. 

33Y. Extraordinary repairs. 

33Z. Depreciation and loss. 

33SZ. Sundry. 

33HZ. Hours of prison labor. (Statistics.) 

Farm and Garden—Power Machinery, 33.1. 

33.IN. Gasoline and oil. 

33.IX. Ordinary repairs. 

33.1Y. Extraordinary repairs. 

33.1Z. Depreciation and loss. 

33.1SZ. Sundry. 

33.1HZ. Hours of prison labor. (Statistics.) 

Farm and Garden—Farm Teams, 34. 

34A. Salary and wages. 

34K. Feed. A 

34X. Ordinary repairs. 

34Y. Extraordinary repairs. 

34Z. Sundry. 

34SZ. Depreciation and loss. 

34HZ. Hours of prison labor. (Statistics.) 

Farm and Garden—Land and Improvements, 35. 

35X. Ordinary repairs. 

36Z. Depreciation and loss. 

35Y. Extraordinary repairs. 

35Z. Depreciation and loss. 

35HZ. Hours of prison labor (Statistics). 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


65 


Farm and Garden—Corn Crop, 36. 

36A. Salary and wages—hours of paid labor. 

36W. Seed, plants, etc. 

36NI. Fertilizer. 

Charge to this account the cost of all fertilizer used in enriching 
land planted in com. In case land is fertilized less often than once a 
year it should be charged over the period of years elapsing between the 
several periods when the fertilizer is used, being charged to the re¬ 
spective crops planted in the fertilized soil. All fertilizer not charged 
against the crop in the year in which it was purchased should be car¬ 
ried in the inventory of property accounts as a deferred expense, the 
fertilizer account being credited with the amount charged to the ac¬ 
count of fertilizer deferred expense. 

36N2. Horse hours. 

Charge to this account the number of hours of horse labor 
devoted to the cultivation and harvesting of the corn crop. At the 
end of the year the total cost of the maintenance of farm teams should 
be distributed between the various crops on the basis of the hours of 
horse labor devoted to the respective crops. At that time the hours 
of horse labor can be given their appropriate cost as an item of outlay 
incurred in the production of corn. In the monthly reports this cost 
may be approximated leaving the final adjustment to the end of the 
year 

Farm and Garden—Corn Crop, 36. 

36X. Ordinary repairs. 

36Y. Extraordinary repairs. 

36Z. Depreciation and loss. 

36SZ. Sundry. 

36HZ. Hours of prison labor (Statistics). 

The schedule of cost accounts provided for the corn crop (Ac¬ 
counting Department No. 36) will serve also as cost accounts for the 
production of other crops which are raised on the farm and garden. 
Farm and Garden — Hogs, 37. 

37A. Salary and wages—hours of paid labor. 

37NI. Cost of hogs. 

Charge to this account the cost of all farm hogs purchased. This 
account should be credited with the value of hogs on hand at the end 
of the year when the inventory is taken. The inventory showing live 
stock on hand should be debited with the value of hogs thus credited 
s to this account. 

37K. Feed of hogs. 

37X. Ordinary repairs. 

37Y. Extraordinary repairs. 

37N2. Freight and cartage. 

Charge to this account the freight and cartage on all hogs supplied 
by the store or otherwise transported to and from the farm hog yard. 

37Z. Depreciation and loss. 

Charge to this account all depreciation and loss incurred in con¬ 
nection with the production and sale of hogs. All charges for the loss 
of hogs from sickness should be credited to the perpetual inventory of 
live hogs kept in the general accountant’s office. 


66 


EFFICIENCY AND ECONOMY COMMITTEE. 


37SZ. Sundry. 

37HZ. Hours of prison labor (Statistics). 

A similar operation and maintenance account should be kept for 
dairy cows, for poultry, and for any other type of live stock produced 
on the prison farm. 

The schedule of accounts indicated above under hogs would not 
furnish all the data required in the case of the poultry and dairy. In 
the case of the dairy the production record of each dairy cow should 
be kept and tests should be made showing butter fat for each cow. 
In the case of the poultry barn, statistics would be required concern¬ 
ing each breed of poultry covering egg production, death rate, etc. 
Special breeds of hogs could be treated in the same way. The feeding 
record for the special breeds together with their respective weights at 
the time of slaughter would furnish valuable data indicating what 
breed of hogs could be fed to the greatest advantage. 

Manufacturing Industries — Furniture, go. 

40A. Salary and wages. 

40B. Stationery, office supplies and printing. 

40C. Postal supplies. 

40D. Heat, light and water. 

Charge to this account the cost of heat, light and water furnished 
to the plant in the furniture industry. The heat for the furniture 
industry in the Illinois State Penitentiary is furnished from a boiler 
in the furniture plant. The cost of operation of the boiler plant as 
shown in the clearing account should be charged to the production of 
steam for heat and to the production of steam for power. In case it 
is not feasible to determine the amount of steam used for the produc¬ 
tion of heat, as separate from the amount of steam used for the pro- 
dution of power, the amounts may be approximated by the estimates 
and experiments of the chief engineer. The fraction of the total 
amount of steam used for heating purposes would be the fraction of 
the cost of operation of the boiler which should be charged to the heat, 
light and water account of the furniture industry. The boiler room 
should at the same time be credited with the amounts so charged. 

40FG. Power. a 

Charge to this account the cost of power furnished for the opera¬ 
tion of the machinery'and equipment of the furniture industry. The 
cost of this power in the case of the furniture industry of the Illinois 
State Penitentiary is the balance of the cost of the maintenance and 
operation of the boiler room after the proper charge for heat has 
been made, with the addition of the cost of the maintenance and 
operation of the engine room of the furniture industry. In case any 
electric power were used the cost of such power, as determined by a 
meter, should be charged to the power account. For the cost of all 
power furnished from the steam engine room the account should be 
charged and the engine room credited. 4 

40H. Materials for production. 

40NI. Freight, express and cartage. 

a. The FG. refers both to steam and electric- power accounts as defined in the 
introduction to this schedule. 



ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


67 


Charge to this account the cost of freight, express and cartage 
incurred in connection with the operation and maintenance of the 
furniture industry. The account should be credited with freight and 
express later reimbursed, or with any freight, express or cartage which 
may be charged to the installation of machinery, or to permanent im¬ 
provements of the furniture industry. 

40X. Ordinary repairs. 

40Y. Extraordinary repairs. 

40Z. Depreciation and loss. 

40SZ. Sundry. 

40AZ. Overtime for prison labor. 

40HZ. Hours of prison labor (Statistics). 

Certain additional accounts should be kept in the furniture indus¬ 
try for the purpose of promoting efficiency and giving to the superin¬ 
tendent the information which he needs for the purpose of controlling 
the operations of the industry. 

The larger portion of the work done by prisoners in the furniture 
industry can be reduced to piece work operations. Wherever this is 
possible a task should be set as a reasonable performance for a pris¬ 
oner to accomplish in a day. The report should give prisoners credit 
for all accomplished in excess of the reasonable day’s work in terms 
of a fraction of the reasonable task. In this way the prisoner may. 
earn overtime whi^h will be made the basis of pay allowed from the 
profits of the industries. 

In some lines of work, such as the distribution of stock, the work 
of a runner, and other similar tasks, it is not so easy to provide for 
overtime work. It is not difficult, however, to have an industry’s fore¬ 
man determine whether such prisoners are performing theii work 
efficiently, and the degree of proficiency should be indicated each day 
in the record of such prisoners so that a fair allowance for overtime 
may be given them. 

A regular stock account should be kept for the store room of the 
furniture shop. A specification cost should be made for every chair 
number or furniture piece which is manufactured in the furniture 
industry. These specification costs will show in detail the costs of 
material required for the manufacture of the furniture pieces in ques¬ 
tion. These items also furnish the detail costs in which stock should 
be charged from the store to be used in the manufacture of furniture. 
All lumber and raw material thus taken from the store room should 
be credited to the store and charged to unfinished stock of the kind 
' designated. When any furniture is finished, unfinished stock should 
be credited with the specification costs of material for the stock so 
furnished, and finished stock should be debited with the specification 
cost of such finished goods. In this way a perpetual inventory will 
be kept of total raw materials on hand, unfinished stock and finished- 
stock. The finished stock inventory should be kept under chair num¬ 
ber or list number so that a detailed record will be kept of the output 
of the furniture shop classified according to the kind or list number 
of furniture produced. Once each month an inventory should be 
taken of the finished stock under the classification used in recording 
output. The output of unfinished stock should be taken under the 


68 


EFFICIENCY AND ECONOMY COMMITTEE. 


classification provided in setting up piece tasks for the prisoners. The 
inventory so taken will indicate the actual amount of material used in 
the production of the finished product and the unfinished pieces found 
in the unfinished stock. The actual amount of material used should 
then be compared with the specification amount of material required 
for the unfinished and finished stock on* hand. 

In periods when practically the whole force of prison labor em¬ 
ployed in the furniture industry is engaged in the production of one 
specific kind of output it will be feasible to keep a job cost of the 
furniture produced and the material may be definitely charged to this 
particular job. At the completion of this job lot it will then be pos¬ 
sible to compare the actual with the specified cost of the production of 
this lot. 

Manufacturing Industries—Rattan or Reed, 41. 

41 A. Salary and wages. 

41B. Stationery, office supplies and printing. 

41C. Postal supplies. 

41D. Heat, light and water. 

41G. Power. 

41H. Materials for production. 

41NI. Freight, express and cartage. 

Charge to this account the cost of all freight, express and cartage 
paid on material or supplies received or shipped by%the rattan or reed 
industry. Credit the account with the reimbursements of money so 
expended and for all freight and cartage chargeable to installation or 
property accounts. 

41X. Ordinary repairs. 

41Y. Extraordinary repairs. 

41Z. Depreciation and loss. 

41SZ. Sundiy. 

41AZ. Overtime for prison labor. 

41HZ. Hours of prison labor (Statistics). 

The same type of subsidiary accounts suggested for the furniture 
industry will also serve for the rattan or reed industry. See under 
Department account No. 40. 

Manufacturing Industries — Printing, 42. 

42A. Salary and wages. 

42B. Stationery, office supplies and office printing. 

Charge to this account the cost of all stationery and office supplies 
used in the office operations of the printing industry, crediting the ac¬ 
count with any stationery and office supplies on hand at the time a 
regular inventory is taken. All office supplies and unused stationery 
so credited should be debited to an inventory account of the same name. 

42C. Postal supplies. 

42D. Heat, light and water. 

42X. Ordinary repairs. 

42Y. Extraordinary repairs. 

42N2. Spoiled work. 

Charge to this account the cost of all spoiled work of the printing 
industry. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


69 


42Z. Depreciation and loss. 

42SZ. Sundry. 

42AZ. Overtime for prison labor. 

42HZ. Hours of prison labor (Statistics). 

While these general costs are kept they must be supplemented by 
the job cost of each job of work done by the industry. In that way 
the various items of expense classified above will be distributed over 
the total number of jobs of work done. The supervision payroll 
should be distributed on the basis of the hours of prison labor devoted 
to the respective jobs. The hours of prison labor should be classified 
under the headings of hours spent in stock handling and shipping, hand 
composition, machine composition, job presses, cylinder presses and 
bindery. 

It will be necessary not only to keep a record of the time spent by 
prisoners in the completion of a job, but it will also be necessary to 
keep a record of the time each machine used by the laborer is in use. 
This data will serve as basis of charges of power to the job in 
question.* 1 

It will be necessary to add a percentage of the direct calculated 
cost of each job, in order to cover the general expense which cannot 
be distributed directly to the jobs. 

a. In order to charge machine time to iobs properh it is necessary to construct 
a machine rate for each machine. The calculation of this rate raises accounting ques- 
tlons, which have been purposely avoided in the preparation of the report. Every 
machine should carry its proportionate share of taxes, insurance, repairs, and depre¬ 
ciation. These are expenses actually and necessarily incurred in the operation of 
the shop. But what shall be said of interest and rent? Or. of light, heat, and 
power ? 

The argument against the inclusion of interest and rent would be that there is 
no appreciable outlay of this character. It may be further urged that the State does 
not consider the alternative of renting buildings for penal and correctional insti¬ 
tutions since ordinary buildings are not constructed for such purposes. In the course 
of such argument one might conclude that an interest and rent charge .would not 
be useful as a part of the machine rate. 

On the other hand there are important reasons for the inclusion of rent and 
interest both as a part of a machine rate and as accounts in connection with the 
departments and industries for which schedules have been prepared. One of t*-» 
important functions of cost data is to enable responsible executives to compare the 
costs of departments in different institutions and to compare the costs of the pro¬ 
duction of commodities produced in different institutions. If expensive machinery 
is used in a given industry or department in one institution as com pa red with the 
equipment of anther, its costs exclusive of interest and rent might be reduced much 
below the costs of the industry or department in the institution having inferior 
equipment. Tf interest and rent were included as costs in both cases the unit cost 
of production in the department or industry with superior equipment might be as 
high or higher than those of the same department or industry with the inferior 
equipment. The question is: Shall the accounting plan have no indication in its 
cost data of the significance of the amount of money invested in its departments and 
industries? If no interest or rent item appears in the accounts, will not large Invest¬ 
ments in plant and machinery seem to be justified by lower Costs when in fact they 
are not justified if interest on the investment were considered? Shall there be no 
indication in the accounts of what may be the most profitable direction for the State 
to give its available funds?* 

It seems clear that some account should be taken of interest and rent. While it 
may not be lmst to include this record in the financial accounts, it should appear in 
statistical tables if omitted from the financial accounts. In the List-Percentage Plan 
of accounting there is a provision for profits. Similarly, an interest and rent return 
may be set up as an appropriate economy which a State investment should yield 
before it is justi^ed. It is hardly justifiable to speak of interest or rent of this 
character in the same terms as actual interest or rent outlays. The intention is to 
set up arbitrarily an economy, which an investment should yield in productive costs, 
before tlx 1 investment >n Pifioq. To distinguish the charge from outlay interest or 
rent it may be designated as “interest burden,” and rent statistics may lie designated 
as “rent-burden” 

The “interest-burden" and the rent-burden” should be a part of the machine 
rate. If this compilation is made a part of the financial data, there should be a 
statistical record covering all charges in the compilation which were not made as 
estimates of outlays to be incurred in the productive process. The final credit to 


*Cf. Cole—Cost Accounting for Institutions, p. 103. 




70 


EFFICIENCY AND ECONOMY COMMITTEE. 


The accounting procedure here suggested is sufficient to indicate 
the character of an appropriate accountancy for the printing industry. 
The details can readily be worked out in the preparation of specific 
forms suitable to the needs of the locality in question. There is a 
number of well known systems of accounts for job printing work 
recommended by unions and clubs of printers and the principles used 
in these systems can be applied in determining the exact forms to be 
drafted for the local situation. 

It may be urged that hours of prison labor spent on a job do not 
serve as a fair basis for the distribution of the supervision payroll on 
account of the loafing of prisoners. The reply to this is that a system 
of management which does not tend to eliminate this loafing in a re¬ 
formatory is just as much of a failure as a system of management in 
private business which does not eliminate it. With appropriate ad¬ 
justments of the bonus for overtime or task work and a further ap¬ 
propriate adjustment of inmates to the work to be done, giving to 


cost of finished stock can then be readily divided into outlay cost and cost in terms 
of investment burden. The outlay cost is always a significant item and should not 
be lost sight of in attempts to load the costs with required returns. This distinction 
is especially important in State accounting, which must furnish data upon which 
appropriations may be based. 

For the purposes of the printing industry each machine should bear a fixed rate 
^o be applied whether the machine is idle or in operation, composed of the follow¬ 
ing items: (1) taxes (if taxes are paid), (2) depreciation, (3) interest, (4) rent, 
(5) insurance, (6) heat, and (7) light. In addition to these items of fixed costs there 
must be added the following operating costs: (1) repairs, and (2) power. If heat 
and light could be dispensed with for certain machines when not in operation, these 
items would become operating costs. When a power company sells electric power 
it takes into consideration, in determining the rate, the peak load and the consump¬ 
tion of power. These two items should also be taken into consideration in fixing 
machine rates for power. If the machine rate for power were changed in terms of 
an estimated consumption instead of a capacity the rate should be higher for a 
machine subject to occasional use on account of the increase in the peak load which 
such a machine necessitates. 

The repairs should be estimated as an annual charge based upon an estimated 
number of hours of use of the machine. The repair charge can then be applied as a 
rate per hour used. 

Now let us apply the rates above together with other burden costs in figuring 
job costs. It would seem a simple matter to charge the fixed rate plus the operating 
rate against the job in proportion to the number of hours the machine was' used in 
its completion. This would not cover, however, the fixed rate, which accrues during 
the time the machine is idle. It is not difficult to provide for distributing idle time 
costs at the end of a period such as the month or the year, but this does not suffice 
as a basis for a charge to be made for a job at the time of its completion. Certainly 
no machine should be purchased unless an estimate can be made of the average 
amount of time per year such machine will be used. For the purpose of the printing 
plant, therefore, the idle time should be estimated for each machine. This estimate 
would give a ratio of idle time to used time and a per cent which must be added per 
hour of use in order to cover idle time. The actual and estimated idle time may 
then be compared each month and at the end of the year the cost of work done 
may be adjusted to correspond to actual costs. 

This plan contemplates charging idle time for machines used at the Reformatorv 
against the jobs done on the machines. If the job cost should exceed the market 
price of such work outside of the Reformatory the loss, which the Reformatory must 
iii( ur, is either an educational expense or a Reformatory loss arising from a mis¬ 
taken investment in machinery. 

The application of the principles above set forth to the calculation of machine 
rates for the printing machines of the Reformatorv requires a more detailed study 
than could be made in this report on the accounts of the institutions. The compu¬ 
tation of such rates and the designing of forms were postponed to the time when a 
reorganization of the accounts should be undertaken. 

The material used on a given job should be made a direct charge to the job. 



estimate the time to be required for eaclfijok; thermosetting Y task for UiTprlso^ 
Chanmil to ^ 0vertlme earned 011 the job in question would be appropriately 





ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


71 


each the task for which he is most fitted, shop loafing can be largely 
eliminated. No man ought to be permitted to loaf in a shop. If loaf¬ 
ing must be done some place other than the shop should be provided 
for it. 


Manufacturing Industries — Clothing, 43. 


43A. Salary and wages. 

43B. Stationery, office supplies and printing. 
43C. Postal supplies. 

43D. Heat, light and water. 

43X. Ordinary repairs. 

43Y. Extraordinary repairs. 

43G. Power. 

43H. Materials for manufacture. 

43NI. Freight, express and cartage. 


Charge to this account the cost of all freight, express and cartage 
paid on material or supplies received or shipped by the clothing indus¬ 
try. Credit the account with the reimbursements of money so ex¬ 
pended and for all freight, express and cartage chargeable to installa¬ 
tion or property accounts. 

43Z. Depreciation and loss. 

43SZ. Sundry. 

43HZ. Hours of prison labor (Statistics). 

The clothing industry should also be operated on the job cost plan. 
Every type of garment made should have an estimated or specification 
cost. This cost shows in detail the materials going into the finished 
garment. At any time the clothing industry, dr the clothing room 
may receive an order to make a certain number of garments, the fore¬ 
man, or superintendent, by the use of the specification costs should 
estimate the amount of material required for the job. The cuttei 
should be charged by the store room with the material furnished him, 
and credited with the material returned after the cutting has been 
done for the order number in question. The amount of goods or 
cloth used in cutting should be charged to the job, likewise the trim¬ 
mings of all kinds should be charged to the job. When the job is 
completed the actual amount of material used should be compared 
with the specification amount estimated to be required. In this way 
it will be possible to hold the prisoners responsible for wasted ma¬ 
terials and spoiled stock. 

There should also be set up for the clothing industry, or the 
clothing room, a reasonable task as the amount which each prisoner 
should perform in a day. The prisoner should be credited with over¬ 
time in his efficiency record, as provided in the case of the furniture 
industry. This plan can be worked out in detail to meet the needs of 
the locality for each prison. 


The industries discussed above are the main industries now car¬ 
ried on at the prisons in Illinois. While there are other industries of 
some consequences not provided for, the accounting plans indicated 
will be sufficient to show the type of manufacturing accounts for such 
other manufactures as may be in operation, or may be later introduced. 




72 


EFFICIENCY AND ECONOMY COMMITTEE. 


CLEARING DEPARTMENTS. 

Power Plant and Repair—General Administration, 44. 

44A. Salary and wages. 

44B. Stationery, office supplies and printing. 

44C. Postal supplies. 

44X. Ordinary repairs. 

44Y. Extraordinary repairs. 

44Z. Depreciation and loss. 

44SZ. Sundry. 

44HZ. Hours of prison labor (Statistics). 

Power Plant and Repair—Boiler Room, 45. 

45 L. Fuel. 

45N. Water. 

Charge to this account the cost of water used in the boiler room 
as may be indicated by the water meter used. 

45X. Ordinary repairs. 

45Y. Extraordinary repairs. 

45Z. Depreciation and loss. 

45HZ. Hours of prison labor (Statistics). 

45SZ. Sundry. 

Power Plant and Repair—Electric Generation Plant, 46. 

46A. Salary and wages. 

46T. Oil and engine room supplies. 

46F. Steam. 

46X. Ordinary repairs. 

46Y. Extraordinary repairs. 

46Z. Depreciation and loss. 

46SZ. Sundry. 

46HZ. Hours of prison labor (Statistics). 

Power Plant and Repair—Steam Air Compressor, 47. 

47G. Steam. 

47X. Ordinary repairs. 

47Y. Extraordinary repairs. 

47Z. Depreciation and loss. 

47HZ. Hours of prison labor (Statistics). 

Power Plant and Repair—Engine Room, 48. 

48 G. Steam. 

48X. Ordinary repairs. 

48Y. Extraordinary repairs. 

48Z. Depreciation and loss. 

48SZ. Sundry. 

48HZ. Hours of prison labor (Statistics). 

It will be necessary to design a log sheet for the boiler and engine 
rooms of all the separate boiler and steam engine rooms that may be 
operated in the institutions. This log sheet should be so designed as 
to yield the cost information called for in the*accounts of the boiler 
room and engine room and the different plants scheduled under power 
house and repair. It should also add such additional information as 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


73 


an expert engineer may require to enable him to keep constant check 
on the efficiency of the respective plants under his control. If an 
electric air compressor were used exclusively for the operation or 
pumping machinery to supply water the cost of operation of this pump¬ 
ing machinery should be scheduled under the same department as the 
cost of operation of the air compressor in question, the operation of 
both of the machinery units being costs of supplying water. 

The accounting schedules above will also serve to indicate the 
character of the power plant accounts which should be kept in the 
furniture industry and stone department. 

49G. Electric power. . 

49X. Ordinary repairs. 

49Y. Extraordinary repairs. % 

49Z. Depreciation and loss. 

Power Plant and Repair—Electric Air Compressor, 49 . 

49SZ. Sundry. 

49HZ. Hours of prison labor (Statistics). 

Power Plant and Repair—Heating Mains, 50 . 

50X. Ordinary repairs. 

SOY. Extraordinary repairs. 

50Z. Depreciation and loss. 

50HZ. Hours of prison labor (Statistics). 

The same set of accounts will also apply to the electric distributive 
systems required in furnishing electricity to the various buildings. The 
cost of the maintenance and repair of electrical and heating equipment 
of the various buildings is properly chargeable to the maintenance of 
those buildings. 

Power House and Repair—General Repairs, 5 /. 

51NI. Material—ordinary repairs. 

Charge to this account all material used in ordinary repairs made 
on the property of the various departments of the institution. This 
account should be credited and the departmental account of ordinary 
repairs charged as each ordinary repair job is finished for the various 
departments of the institutions. 

51N3. Hours of prison labor—ordinary repairs (Statistics). 

Charge to this account the number of hours of prison labor de¬ 
voted to ordinary repairs for the various departments of the institu- 
ti&n. This account should be credited and the departmental account 
of hours of prison labor debited as each repair job is completed. 

51N2. Material—extraordinary repairs. 

Charge to this account all material used in extraordinary repairs 
made on the property of the various departments of the institution. 
This account should be credited and the departmental account of extra¬ 
ordinary repairs charged as each ordinary repair job is finished for the 
various departments of the institution. 

51N4. Hours of prison labor—extraordinary repairs (Statistics). 

Charge to this account the number of hours of prison labor de¬ 
voted to extraordinary repairs for the various departments of the in¬ 
stitutions. This account should be credited and the departmental ac¬ 
count of hours of prison labor debited as each repair job is completed. 


74 


EFFICIENCY AND ECONOMY COMMITTEE. 


Power Plant and Repair — Store, 32 . 

52A. Salary and wages. 

52B. Stationery, office supplies and printing. 

52C. Postal supplies. 

52D. Heat, light and water equipment. 

52Q. Materials—repair and engineering. 

52W. Ordinary repairs. 

52X. Extraordinary repairs. 

52Y. Depreciation and loss. 

52SZ. Sundry. 

52HZ. Hours* of prison labor (Statistics). 

Subsistence Store Roon^ 53 . 

53A. Salary and wages. 

In one institution the prison steward buys the supplies for the 
store room and has complete supervision of its operation, and his salary 
will be properly chargeable to this account. In another institution a 
store room clerk is employed to take charge of all store room property 
and his salary will be properly chargeable to this account. 

53B. Stationery, office supplies and printing. 

53C. Postal supplies. 

53NI. General supplies. 

Charge to this account the cost of all supplies received in the 
store room. This account should be credited with the cost of supplies 
furnished to the various departments of the institution. 

At the end of each month the entire balance cost of the mainten¬ 
ance and operation of this department, after crediting the department 
with supplies furnished and on hand, should be distributed to the var¬ 
ious departments of the institutions on the basis of the cost of supplies 
which these departments purchase from the store room and the store 
should be credited with the amount thus charged to the various other 
departments. 

53NI. Cold storage. 

Charge to this account the cost of the maintenance of refrigera¬ 
tion in cold storage rooms. In case this service is furnished by an ice 
or refrigeration plant, operation and maintenance clearing account 
should be credit for the charge. See department 55. 

53X. Ordinary repairs. 

53Y. Extraordinary repairs. 

53Z. Depreciation and loss. 

53SZ. Sundry. 

53HZ. Hours of prison labor (Statistics). 

Farm and Garden—Feed Barn, 43 . 1 . 

43.1 A. Salary and wages. 

43.1 NI. Feed—corn. 

Charge to this account all corn gathered from the farm and placed 
in the store at the current price for corn at that time. Credit this 
account with corn removed from the barn for sale or feed. Corn 
purchased and placed in store should be charged to the store at cost. 

43.1N2. Feed—oats. . See Account 43.NI. 

43.IX. Ordinary repairs. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


75 


43.1Y. Extraordinary repairs. 

43.1Z. Depreciation and loss. 

43.1 NZ. Hours of prison labor (Statistics). 

, Fuel Store, 54 . 

54Q. Materials—coal. 

54NI. Freight, cartage and express. See account 41NI. 

54X. Ordinary repairs. 

54Y. Extraordinary repairs. 

54Z. Depreciation and loss. 

54HZ. Hours of prison labor (Statistics). 

Ice Plant, 55 . 

55A. Salary and wages. 

55B. Stationery, office supplies and printing. 

55C. Postal supplies. 

55D. Water and light. 

55G. Power. 

55H. Materials for production. 

55X. Ordinary repairs. 

55Y. Extraordinary repairs. 

55Z. Depreciation and loss. 

55SZ. Sundry. 

55HZ. Hours of prison labor. (Statistics.) 

Laundry, 56 . 

56B. Stationery, office supplies and printing. 

56D. Heat, light and water. 

56G. Power. (Electric and steam.) 

56T. Laundry supplies. 

56X. Ordinary repairs. 

56Y. Extraordinary repairs. 

56Z. Depreciation and loss. 

56SZ. Sundry. 

56Z. Hours of prison labor. (Statistics.) 

Charge to this account the number of hours of prison labor 
devoted to the laundry. 

There are likewise laundry accounts for the women’s prison and 
warden or superintendent’s suites. The classification of accounts will 
be the same as that for the prison laundry. 

Clothing Room, 57 . 

The clothing room should be treated as a clearing account in case 
clothing is made exclusively for the inmates and officers of the insti¬ 
tution. The plan of Accounts would be the same, however, as that for 
the clothing industry discussed under the caption of Manufacturing 
Industries—Clothing. See Account No. 43. 

Convict Kitchen and Dining Room, 58 . 

The scheduled accounts of operation and maintenance for this' 
department is the same as that for the officers’ kitchen and dining 
room found under Department No. 63. 


76 


EFFICIENCY AND ECONOMY COMMITTEE. 


Blacksmith Shop, 59 . 

59A. Salary and wages. 

59B. Stationery, office supplies and printing. 
59E. Fuel. 

59H. Material for production. 

59X. Ordinary repairs. 

59Y. Extraordinary repairs. 

59Z. Depreciation and loss. 

59SZ. Sundry. 

59HZ. Hours of prison labor. (Statistics.) 


Foundry, 

60 . 

60 A. 

Salary and wages. 

60B. 

Stationery, office supplies and printing. 

60D. 

Heat, light and water. 

60E. 

Fuel. 

60H. 

Materials for production. 

60X. 

Ordinary repairs. 

60Y. 

Extraordinary repairs. 

60Z. 

Depreciation and loss. 

60SZ. 

Sundry. 


60HZ. Hours of prison labor. (Statistics.) 

In connection with the operation of the foundry, a job cost record 
should be kept of all work done, the material used being charged to 
the job in question. It will be necessary to add to the job cost as 
indicated by the charge of direct labor and material used, an additional 
percentage charge required to cover the expense of the maintenance 
and operation of the foundry as shown by the accounts scheduled 
above under this department. It is also feasible in connection with 
much of the work done by the foundry to determine a reasonable task 
to be performed by individual prisoners, or groups of prisoners, who 
< may be employed in connection with the work of the foundry plant. 

While the foundry plant at one of the prisons is now scheduled 
as an industry under the supervision of the Board of Prison Indus¬ 
tries, this situation is a heritage from the time when the output of the 
foundry was disposed of in part in the open market. At the present 
time the foundry receives no income from the sale of its output either 
on the open market or to State institutions. Consequently it is appro¬ 
priate that it should be scheduled as a clearing account just as the 
clothing room is treated in case its output is used exclusively in the 
institution. 

The material used by the foundry is furnished largely from the 
store controlled by the power plant and repair department. This store 
account should be credited for all materials so furnished. 

Barber Shop, 61 . 

61 A. Salary and wages. 

61B. Stationery, office supplies and printing. ( 

61D. Heat, light and water. 

61NI. Barber supplies. 

Charge to this account all soap, toilet water, hair tonic, washes, 
etc., required for the operation of the barber shop. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


77 


61X. Ordinary repairs. 

61Y. Extraordinary repairs. 

61Z. Depreciation and loss. 

61SZ. Sundry. 

61HZ. Hours of prison labor (Statistics.) 

Hospital, 62 . 

62A. Salary and wages. 

62B. Stationery, office supplies and printing 

62C. Postal supplies. 

62D. Heat, light and water. 

62H. Materials—medical supplies. 

62X. Ordinary repairs. 

62Y. Extraordinary repairs. 

62Z. Depreciation and loss. 

62SZ. Sundry. 

62HZ. Hours of prison labor. (Statistics.) 

Prison Administration — Officers’ Kitchen and Dining Room 63. 

63A. Salary and wages. 

63B. Stationery, office supplies and printing. 

63F. Steam furnished for kitchen. 

63E. Fuel. 

631. Food supplies. 

Credit 631. with the cost of food served to prisoners in the convict 
kitchen connected with the officers’ kitchen and dining room, debiting 
Account 21T. with the amount so credited. In case the same bill of 
fare is used for the prisoners as that for the officers, the per capita 
charge for food should be the same as that for the officers' dining 
room. In case the daily menu of the convicts of the officers’ kitchen 
differs from that of the officers, the indication of this difference will 
furnish the basis for crediting the officers’'regular kitchen and dining 
room with a fair cost of food for the prisoners. 

63X. Ordinary repairs. 

63Y. Extraordinary repairs. 

63Z. Depreciation and loss. 

63SZ. Sundry. 

63HZ. Hours of prison labor. (Statistics.) 

SCHEDULE OF PROPERTY ACCOUNTS BY DEPARTMENTS. 

In order to abbreviate the definitions of the property accounts in 
the various departments a brief general discussion of the accounts 
appearing under the various captions is made as an introduction to 
the schedule. 

The departmental property accounts are given a number equal 
in each case to 100 plus the number of the operation and maintenance 
for the same department. For example, the operation and main¬ 
tenance number for the office of the chief clerk or general accountant 
is 5.1 and the corresponding number for the departmenc property 
accotints is 105.1. The letters refer to the account definitions in the 


78 


EFFICIENCY AND ECONOMY COMMITTEE. 


introduction. Accounts in any department not defined in this intro¬ 
duction are given the number of the department with Nl, N2, etc., 
added. Any division of an account is indicated by repeating the letter 
designating the account in the introduction. The second division of 
furniture and fixtures being cc. instead of c. 

a — Land. 

No definite plot of land is connected with the respective build¬ 
ings of the institution grounds, so that it becomes necessary, in case 
of the land used for institution buildings, to schedule a general land 
account. The account is debited with the original cost of the land 
upon which the buildings are located. 

b — Buildings. 

These accounts as appearing in the various departments of the 
institution always refer to the cost of a building in which an industry 
or department is operated. In the case of the offices of the warden 
house this item of the property account is omitted since it is included 
in the property accounts of the warden house. If it were found 
desirable to distribute the cost of the warden house as a property 
charge to the various departments some arbitrary, basis might be taken 
for such a distribution. Similarly the cost of operation of the warden 
house might have been distributed to the various departments located 
therein. 

c—Furniture and fixtures. 

The furniture and fixtures of the various departments refer 
mainly to office furniture, dining room furniture, book-cases, etc. The 
fixtures refer to feed boxes, sinks, tanks, rails, shelves and all fixtures 
added from time to time and not included in the original cost of the 
building. The account is credited with depreciation and loss. Any 
furniture removed from one department to another should be credited 
to the department from which it is taken and debited to the depart¬ 
ment to which it is moved. If such removals are taken due account 
of the furniture and fixtures of the preceding inventory plus the pur¬ 
chases during a given year should represent the inventory at the end 
of the year. Any shortage should be debited to the account of over, 
shortage and loss and credited to the property account. 

d—Office equipment. 

The term, office equipment, refers to typewriters and various ap¬ 
pliances of a similar nature used for the purpose of increasing or im- 
provng the effectiveness of office work. The depreciation and loss 
account for this equipment should be treated in the same way as the 
similar account for furniture and fixtures. See account c. The account 
should be debited with all additions of office equipment and credited 
with any equipment which may be scrapped or removed from one 
office to some other department. 

e — Heat, light and water equipment. 

This account should be debited with the cost of heat, light and 
water equipment of the various buildings and all additions thereto. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


79 


Do not charge to this account the cost of mains and distributive equip¬ 
ment connecting the power plant with the various buildings. The 
account is credited with depreciation and loss, as indicated in account 
Z, Chapter 1, Part III. 

/—Machinery and equipment. 

This account found under the various departments refers to the 
durable machinery and equipment of the department other than the 
office equipment noted ^bove. The account should be debited with 
the cost of all machinery purchased for the use of the department in 
question, with the cost of installing this machinery purchased for the 
use of the department and with the cost of freight and cartage there¬ 
on. It should be credited with the original cost of all machinery and 
equipment consigned to the scrap heap, and should be debited with 
the cost of new equipment purchased, either as an addition or a re¬ 
placement. 

q—Tools and implements. 

This account should be debited with the cost of tools and imple¬ 
ments transferred from one department to some other department, 
which should be debited with the amount so credited. The depart¬ 
mental tools and implements found in the inventory at the first of the 
new year or period plus the purchases during the period should be the 
inventory on hand at the end of the period in question, when a new 
inventory is taken, if no depreciation and loss took place. The cost 
of the tools not so found in taking the new inventory should be credited 
to the account and charged to over shortage arid loss of tools and 
implements for the year. 

h—Beds and bedding. - - 

Charge to this account the cost of all beds and bedding including 
bed-springs, bedsteads, mattresses, blankets, pillows, quilts, sheeting, 
etc. The account should be credited with all bedding condemned, lost 
or consigned to the scrap heap during the year, over, shortage and loss 
being debited with the amount credited. 

i—Kitchen equipment. 

The term kitchen equipment as employed in this report refers to 
ranges, boilers, kettles, pans, and all of the appliances which in the 
regular industries may be classed under the caption of machinery and 
equipment. In addition to ordinary depreciation in the department 
..there will be losses, as found by comparing the new inventory with 
the preceding inventory and the purchases during the year, which 
should be credited to the account and charged to over, shortage and 
loss. 

j—Table furnishings. 

Charge to this account the cost of all crockery, glassware, dishes, 
cutlery, table linen and other miscellaneous items of table furnishings 
used in the dining rooms of the various departments in which the 
account is found." In addition to the ordinary depreciation of these 
furnishings the account should be credited with all table linens con¬ 
demned, or all table furnishings condemned, and with all breakage 




80 


EFFICIENCY AND ECONOMY COMMITTEE. 


and loss, which may be found by comparing the new inventory with 
the preceding inventory plus purchases made during the period 
between inventories. 
k—Live stock. 

The respective live stock accounts should be charged with the. 
cost of teams, dairy cows, and such live stock as may be properly 
regarded as a permanent investment of the operating department. In 
the case of hogs and chickens which are raised and disposed of largely 
within the year produced, the outlays should be charged to the oper¬ 
ation and maintenance account and no regular property account would 
appear except in connection with the regular inventories when the 
inventories of live stock on hand would be debited at the same time 
the nrofit and loss accounts were credited. 

z — Sundry. 

Charge to this account the unclassified expense of the various 
departments in which the account appears. 

DEPARTMENTS SUPPORTED MAINLY BY GENERAL REVENUES. 

General Administration—Board of Prison Administration, ioi. 

101c. Furniture and fixtures. 

101 d. Office equipment. 
lOlz. Sundry. 

Prison Administration — Warden's Office, 102. 

102c. Furniture and fixtures. 

102d. Office equipment. 

102z. Sundry. 

Prison Administration—Warden House Building, 103. 

103b. Buildings. 

103c. Furniture and fixtures. 

Charge to this account the cost of all furniture and fixtures, 
except that charged to the property accounts of the warden office or 
the general accountant’s office, the kitchen and dining room of the 
warden suite and such other offices as may be given departmental 
accounts with departmental furniture, fixtures, etc. 

103h. Beds and bedding. 

103e. Heat, light and water equipment. 

103f. Machinery and equipment—power. 

103z. Sundry. 

Prison Administration—Institution Grounds, 104. 

104a. Land. 

Charge to this account the cost of the land upon which the prison 
industries and buildings of the institution proper are located. 

104nl. Improvements. 

Charge to this account the cost of fences, platforms and mis¬ 
cellaneous improvements on the institution grounds. 

104z. Sundry. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


81 


Prison Administration—Warden or Superintendent's Suite, 105 . 

105c. Furniture and fixtures of the dining room and kitchen. 

105i. Kitchen equipment. 

105j. Table furnishings. 

105z. Sundry. 

Prison Administration—General Accountant's Office, 105 . 1 . 

105.1c. Furniture and fixtures. 

105.Id. Office equipment. 

105.lz. Sundry. 

Prison Administration — Officers’ Subsistence, 106 . 

See Department No. 163. 

Prison Administration — Women's Prison — Officers’ Building, 107 . 

107b. Building. 

107c. Furniture and fixtures. 

107e. Heat, light and water equipment. 

This account should not include the power house equipment of 
the women’s prison which is included in the property clearing 
accounts. 

107h. Beds and bedding. 

107f. Machinery and equipment—power. 

Charge to this account the power equipment of the women’s 
prison with the exception of the power equipment of the engine and 
boiler rooms of the power plant. 

107SZ. Sundry. 

Prison Administration — Women’s Prison — Officers' Kitchen and Din¬ 
ing Room, 108 . 

108c. Furniture and fixtures. 

108i. Kitchen equipment. 

108j. Table furnishings. 

108z. Sundry. 

Prison Administration — Women’s Prison—Confinement and Disci¬ 
pline, i op. 

109b. Building, cell houses and cells. 

109c. Furniture and fixtures—office. 

109cc. Furniture and fixtures—cell houses. 

109e. Heat, light and water equipment. 

109h. Beds and bedding. 

109z. Sundry. 

Prison Administration—Confinement and Discipine of Male Prisoners, 

in. 

lllb. Building, cell houses and cells. 

lllc. Furniture and fixtures—cell houses, 
lllcc. Furniture and fixtures—offices. 

111 h. Beds and bedding. 

llle. Heat, light and water equipment. 

11 lz. Sundry. 


82 


EFFICIENCY AND ECONOMY COMMITTEE. 


Prison Administration—Parole Prisoners, 112 . 

112c. Furniture and fixtures. 

112d. Office equipment. 

112z. Sundry. 

Prison Administration—Receiving and Discharging Prisoners, 113 . 
113c. Furniture and fixtures. 

113d. Office equipment. 

113z. Sundry. 

Prison Administration—Institution Teams and Vehicles, 114 . 

114b. Buildings. 

114k. Teams. 

114z. Sundry. 

114nl.Vehicles. 

Charge to this account the cost of all vehicles purchased for the 
use of the administrative officers of the institutions. The account 
should be credited with the cost of vehicles purchased for the use of 
administrative officers of the institution. The account should be 
credited with the cost of vehicles that are consigned to the scrap heap. 
114nl. Harness. 

Charge to this account the cost of all harness purchased for insti¬ 
tution teams. Credit the account with condemned harness and harness 
consigned to the scrap heap. 

Prison Administration—Institution Automobiles, 115 . 

115b. Buildings—garages. 

115nl. Automobiles. 

Charge to this account the cost of all automobiles purchased for 
the use of the administrative officers of the institution proper. Do not 
charge to this account the cost of farm automobiles. Credit this 
account with the automobiles consigned to the scrap heap. 

Il5z. Sundry. 

Maintenance of Male Prisoners — Subsistence, 116 . 

Property accounts under department 158. 

Maintenance of Male Prisoners — Sanitation, 117 . 

Property accounts under department No. 162. 

Maintenance of Male Prisoners — Laundry, 118 . 

Property accounts under department No. 156. 

Maintenance of Male Prisoners—Barber Work, ug 
Property accounts under department No. l6l. 

Maintenance of Male Prisoners—Miscellaneous Furnishings, T 20 . 

Property accounts under department No. 143. 

Maintenance of Female Prisoners — Subsistence, 121 . 

Property accounts under department No. 158. 

Maintenance of Female Prisoners — Sanitation, 122 . 

Property accounts under department No. 162. 

Maintenance of Female Prisoners — Laundry, 123 . 

Property accounts under department No. 156. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


83 


Maintenance of Female Prisoners—Miscellaneous Furnishings, 124 . 

Property accounts under department No. 157. 

Religious and Educational—Religious Instructions, 125 . 

125b. Building. 

125c. Furniture and fixtures. 

125d. Office equipment. 

125c. Heat, light and water equinment. 

125z. Sundry. 

Religious and Educational—General Education, 126 . 

126b. Building. 

126c. Furniture and fixtures. 

126d. Office equipment. 

126e. Heat, light and power. 

126nl. Educational apparatus and equipment. 

(Charge to this account the cost of all laboratory equipment, maps, 
and illustrative material used for educational purposes. The account 
should be credited with depreciation and loss of scrapped equipment 
at the time of taking the regular inventory and with any apparatus 
and equipment removed from the building during the year 
126z. Sundry. 

Religious and Educational—Trade Schools, 127 . 

. 127b. Buildings. 

127c. Furniture and fixtures. 

127d. Office equipment. 

127e. Heat, light and water equipment. 

127nl. Educational apparatus and equipment. See account Nc. 
126nl. 

127z. Sundry. 

Farm and Garden — Prisoners’ House, 128 . 

128b. Building. 

128c. Furniture and fixtures. 

128e. Heat, light and water equipment. 

128h. Beds and bedding. 

Farm and Garden — Prisoners’ House, Subsistence, 129 . 

For form of property statement see department 106. 

DEPARTMENTS SUPPORTED MAINLY BY EARNINGS. 

Farm and Garden — Administration, 130 . 

130b. Buildings. 

Charge to this account the cost of buildings on premises of the 
superintendent, or of any other farm officer employed to supervise 
farming operations and assigned to a farm building owned by die 
institution. See Account B. 

130c. Furniture and fixtures. 

130e. Heat, light and water. 

130i. Kitchen equipment. 

130j. Table furnishings. 

130z. Sundry. 



84 


EFFICIENCY AND ECONOMY COMMITTEE. 


Farm and Garden — Officers’ Subsistence, 131 . 

Property accounts under department No. 129. 

Farm and Garden — Automobiles, 132 . 

Of the same form as property accounts under prison adminis¬ 
tration. 

Farm and Garden — Machinery, Implements, Vehicles and Harness, 
133 - 

133a. Land. 

133b. Buildings. 

Charge to this account the cost of buildings used in housing farm 
implements, vehicles and harness. 

133f. Machinery and equipment. 

133g. Tools and implements. 

133nl. Harness. 

Charge to this account the cost of all harness purchased for the 
use of farm teams. Credit the account with depreciation and loss on 
harness. 

133n2. Vehicles. 

Charge to' this account the cost of all wagons, buggies and other 
vehicles purchased for the use of the farm and garden. Credit the 
account with depreciation and loss on farm wagons, buggies,and other 
vehicles, consigned to the scrap heap. 

133z. Sundry. 

Farm and Garden—Power Machinery, 133 . 1 . 

133.1b. Buildings. 

133.1 f. Machinery and equipment—power. 

133.lz. Sundry. 

Farm and Garden—Farm Teams, 134 . 

134a. Land. 

134b. Buildings. 

Charge to this account the cost of buildings used as stables for 
farm teams. 

134nl. Farm teams. 

Charge to this account the cost of farm teams, crediting the 
account with depreciation and loss of farm teams. 

133z. Sundry. 

Farm and Garden—Land and Improvements, 133 . 

135a. Land. 

Charge to this account the cost of all land devoted to farm and 
garden purposes. 

135nl. Land improvements. 

Charge to this account the cost of roads, drainage, equipment, 
fences and other miscellaneous improvements on the farm and garden. 
135z. Sundry. 

Farm and Garden—Corn Crop, 136 . 

136a. Land. 

Charge to this account all land planted in corn for the year. 
Credit the clearing account of Land No. 135a with the amount so 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


85 


charged to the com crop. In taking the inventory of the year this 
account should be closed into the general farm and garden land 
account, No. 135. 

Charge this account with a fraction of the total investment in the 
property listed under departmental accounts Nos. 135, 133.1, and 134. 
This fraction should be the ratio of the number of horse hours 
devoted to the cultivation of corn to the total number of horse hours 
devoted to the cultivation of farm corn crops. The account should be 
closed out at the end of the year into the accounts here referred to by 
numbers. 

Farm and Garden — Hogs, 13 J. 

137a. Land. 

137b. Buildings—hog barns. 

137c. Furniture and fixtures—hog bams and yard. See account c. 

137z. Sundry. 

At the end of the year the inventory of hogs on hand should be 
closed out into the current inventory of stock on hand under the 
department of farm and garden hogs. 

Camps—Camp Dunne, 138 . 

138f. Machinery and equipment—kitchen. 

138nl. Automobiles. 

138z. Sundry. 

Stone Department, 139 .. 

The property accounts of the stone industry are the same as those 
for the furniture industry, except that in addition to one steam power 
plant there is an electric station with several motors and a compressed 
air plant to be closed out in the power equipment account at the end 
of the year in the case of the stone department. 

Manufacturing Industries — Furniture, 140 . 

140b. Buildings. 

140c. Furniture and fixtures. 

140d. Office equipment. 

140e. Heat, light and water equipment. 

140f. Machinery and equipment—power. 

At the end of the year the power plant of the furniture industry 
will be closed out into the general property accounts of the furniture 
industry, the account of power equipment being debited with the total 
property of the power plant. 

140ff. Machinery and equipment—industry proper. 

140g. Tools and implements. 

140z. Sundry. 

At the end of the year when the inventories are taken there will 
be an inventory account of raw materials on hand, one for unfinished 
stock, and one for finished stock on hand. There will also be inven¬ 
tory accounts under the furniture industiy for stationer}' and office 
supplies on hand and one for postal supplies on hand. 

Manufacturing Industries—Rattan and Reed, 141 . 

The property accounts of the rattan and reed industry will be the 
same as those of the furniture industry, with the exception that no 
power house accounts will be found for rattan and reed. 


86 


EFFICIENCY AND ECONOMY COMMITTEE. 


Manufacturing Industries — Printing, 142 . a 

142b. Building. 

142c. Furniture and fixtures—office. 

142e. Heat, light and water equipment. 

142f. Machinery and equipment—power. 

142ff. Machinery and equipment—printing machines. 

142fff. Machinery and equipment—hand presses. 

142ffff. Machinery and equipment—punching and oerferating 
machines 

142fffff. Machinery and equipment—sundry. 

142g. Tools and implements. 

142z. Sundry. 

Manufacturing Industries — Clothing, 143 . 

The schedule of property accounts for the clothing industry is 
the same is that for the furniture industry. 

CLEARING DEPARTMENTS. 

Farm and Gardcn-^-Feed Barn, 143 . 1 . 

143a. Land. 

143.U). Building. 

143 ;c. Furniture and fixtures. 

143.1 z. Sundry. 

Power Plant and Repair — General, 144 . 

144b. Building. 

144c. Furniture and fixtures. 

144d. Office equipment. 

144z. Sundry. 

Pozver Plant and Repair—Boiler Room, 143 . 

145f. Machinery and equipment. 

145g. Tools and ’mplements. 

145z. Sundry 

Power Plant and Repair—Electric Generation Plant. 146 . 

146b. Building. 

146f. Machinery and equipment, including electric mains. 

146g. Tools and implements. 

146z. Sundry. 

146c. Furniture and fixtures. 

Power Plant and Repair—Steam Air Compressor, 14 7 . 

147f. Machinery and equipment—steam air compressor. 

147z. Sundry. 

Power Plant and Repair—Engine Room, 148 . 

148f. Machinery and equipment. 

148g. Tools and implements 
148z. Sundry. 

Power Plant and Repair—Electric Air Compressor, 149 . 

149f. Machinery and equipment. 

149z. Sundry. 

a. See also Note, Maintenance and Operation Accounts, 42HZ, p. 69. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


87 


Power Plant and Repair—Heating Mains, 150 . 

150nl. Heating mains. 

Charge to this account the cost of all heating mains connecting 
the boiler plant with the various buildings, industries and departments 
of the institution. The account should be credited with depreciation 
and loss of replaced mains. 

150z. Sundry. 

Power House and Repair — Repair, Workshop, 151 . 

151 g. Tools and implements. 

151z. Sundry. 

Subsistence Store Room, 152 . 

152b. Building. 

152c. Furniture and fixtures. 

152f. Machinery and equipment. 

152z. Sundry. 


Power Plant and Repair — Store, 153 . 
153b. Building. 

153c. Furniture and fixtures—store 
153cc. Office equipment. 

I53z. Sundry. 

Fuel Store, 134 . 

154b. Buildings. 

154g. Tools and implements. 

I54z. Sundry. 

Ice Plant, 755 . 

155b. Building. 

155c. Furniture and fixtures. 

155f. Machinery and equipment. 
I55g. Tools and implements. 

I55z. Sundry. 

Laundry, 156 . 


room. 


156c. Furniture and fixtures. 

156f. Machinery and equipment. 

* 156z. Sundry. 

Clothing Room, 157 . 

The property accounts of the clothing room will be the same as 
the property accounts of the clothing industry referred to in account 
No. 143. 

Convict Kitchen and Dining Room, 138 . 

The accounts are the same as those scheduled under Department 
No. 106, with the exception that an account of building is required 
for the convict kitchen and dinirg room. 

Blacksmith Shop, 159 . 

159b. Budding. 

I59f. Machinery and equipment. 

I59g. Tools and implements. 




88 


EFFICIENCY AND ECONOMY COMMITTEE. 


Foundry, 160 . 

160b. Building. 

160c. Furniture and fixtures. 

160c. Heat, light and water equipment. 

160g. Tools and implements. 

Barber Shop, 161 . 

161c. Furniture and fixtures. 

161g. Tools and implements. 

161z. Sundry. 

Hospital, 162 . 

162b. Building. 

162c. Furniture and fixtures—office. 

162e. Heat, light and water equipment. 

162g. Tools and implements. 

162h. Beds and bedding. 

162z. Sundry. 

Prison Administration — Officers’ Kitchen and Dining Room, 163 . 
163c. Furniture and fixtures. 

163i. Kitchen equipment. 

163j. Table furnishings. 

163z. Sundry. 


ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


89 


PART IV. 

EXHIBITS. 

« 

EXHIBIT 1. FORM OF EXHIBITS FOR FOOD SERVED IN ALL KITCHENS AND DINING 

ROOMS. 

This exhibit should be employed in connection with subsistence accounts of 
all departments. 

So. Ill. Per Ill. S. Per Ill. S. Per 

Pen. Capita Pen. Capita Ref. Capita 

Butter . 

Butterine . 

Beans .. 

Pread and crackers. 

Cereals, rice, etc...... 

Cheese . 

Corn meal ....; . .. 

Eggs . 1. 

Floi r . 

Fruits (dry) . 

Fruits (fresh) . 

Meats— 

Beef (fresh) . 

Beef (com or dry)..,. 

Pork (fresh) . 

Pork (salt) . 

Sausage . 

Sundry . 

Macaroni. 

Milk. 

Molasses. 

Spices, seasoning, etc. 

Sugar . . 

Tea, coffee, cocoa.*. 

Vegetables— 

Cabbage . 

Onions ... 

Tomatoes . 

Green vegetables. 

Other sundry vegetables. 

Yeast . 

Sundries . 
































EXHIBIT 2 . EXTRAORDINARY REPAIRS AND PROPERTY ADDITIONS, CONFINEMENT AND DISCIPLINE OF MALE PRISONERS. a 


EFFICIENCY AND ECONOMY COMMITTEE. 


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ACCOUNTS FOR CORRECTIONAL INSTITUTIONS. 


91 


EXHIBIT 3. A SUGGESTED FORM OF MEMORANDUM LEDGER FOR OUT¬ 
STANDING ORDERS AND AVAILABLE BALANCES. 

On the left or debit side of the account. 

1. Date of order. 

2 . Order number. 

3. Order estimate. 

4. Amount of invoice. 

On the right or credit side of the account. 

5. Order number. 

6 . Order estimate. 

7. Voucher number. 

8 . Amount vouchered. 

Then on the extreme right or elsewhere on the ledger page there 
should be the following information: 

9. Date. 

10 . Outstanding orders. 

11. Outstanding invoices or bills. 

As orders are made, they should be entered in columns (1), (2), 
and (3). When the invoice covering an order is received entries 
should be made in columns (4), (5), and ( 6 ). When vouchers are 
made out, entries should be made in columns (7) and ( 8 ). The total 
of column (3) less the total of column ( 6 ) will equal the amount of 
outstanding orders for which bills have not been received. The total 
of column (4) less the total of column ( 8 ) will be the balance of 
outstanding bills against any account. A requirement that all 
invoices refer to the institution order number will facilitate the keep¬ 
ing of this record. The procedure above outlined requires that all 
orders arise within the institutions. While the Fiscal Supervisor 
makes all contracts and awards, the routine of purchasing under 
arrangements made would be done in the institutions. No purchases 
on any account in excess of the amount allotted for the month should 
be made except in cases of emergency unless such excess is first 
approved by the Board of Prison Administration. 














































































r 













































































































* 








• 








- 
















• 








































































































































































































































































